Landlord Making Tax Digital: April 2026 quarterly reporting checklist
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Landlords with property income above £50,000 must file quarterly through MTD-compatible software from April 2026. Keep digital records of rent, allowable expenses and mortgage interest — the 20% tax credit replaces full interest deduction.
By Money Guide editorial team
Published:
Making Tax Digital for Income Tax Self Assessment phases in from April 2026. Landlords with total qualifying income above £50,000 submit quarterly updates plus an end-of-period statement — not just an annual Self Assessment return.
The £30,000 threshold applies from April 2027 for smaller landlords. Check whether your combined self-employment and property income crosses the line — employment-only income is excluded.
Allowable expenses include agent fees, insurance, repairs and replacement of domestic items. Mortgage interest is no longer fully deductible — you receive a 20% tax credit on interest instead.
Capital improvements — extensions, new kitchens — are not revenue expenses; they adjust the base cost for Capital Gains Tax when you sell. Keep invoices digitally for MTD submissions.
Renters' Rights Act changes in England affect possession routes — legal expenses insurance wordings may need checking. See our landlord insurance guide, rental income tax hub and buy-to-let tax basics.