# How does Making Tax Digital work for landlords?

> Quick answer · Last updated 4 July 2026

Canonical HTML: https://moneyguide.org.uk/answers/how-does-making-tax-digital-work-for-landlords/
Markdown mirror: https://moneyguide.org.uk/answers/how-does-making-tax-digital-work-for-landlords.md

## In short

Landlords with qualifying property income must keep digital records and file quarterly updates through compatible software, then a final end-of-period statement and annual declaration. The main rollout for landlords starts from April 2026 for those with total qualifying income above £50,000.

Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) requires eligible landlords and self-employed people to keep digital records of income and expenses, send quarterly summary updates to HMRC, file an end-of-period statement, and complete a final declaration. It replaces the single annual Self Assessment return for in-scope income.

For landlords, the staged start dates from April 2026 depend on total qualifying income across all sources — not just rent. Those above £50,000 enter first; the threshold falls to £30,000 from April 2027 and £20,000 from April 2028. Jointly owned property income is split between owners for threshold purposes. Furnished holiday lettings and some other property income count as qualifying income.

You need MTD-compatible software that connects to HMRC. Allowable expenses — repairs, agent fees, mortgage interest relief as a basic-rate tax credit, and replacement of domestic items — must be recorded digitally. If you are below the threshold or only have small amounts of untaxed income, you may still use traditional Self Assessment until MTD applies to you.

## Related

- [Do I need Self Assessment?](https://moneyguide.org.uk/answers/do-i-need-to-file-a-self-assessment-tax-return/)
- [Work & earnings guide](https://moneyguide.org.uk/work-earnings/)

## Primary source

gov.uk/guidance/making-tax-digital-for-income-tax

---

Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.