Who has to join, and when
| Start date | Qualifying income over | Tax year tested |
|---|---|---|
| 6 April 2026 | £50,000 | 2024/25 |
| 6 April 2027 | £30,000 | 2025/26 |
| 6 April 2028 | £20,000 | 2026/27 |
For joint property, count your share of the rent. Wages, pensions, dividends and interest don't count. Check your date with the MTD checker.
What you have to do
- Keep digital records of income and expenses in MTD-compatible software, or a spreadsheet with bridging software.
- Send quarterly updates, which are summaries of income and expenses with no adjustments.
- File your tax return through the software by 31 January after the tax year.
Quarterly deadlines
| Quarter | Update due by |
|---|---|
| 6 April – 5 July | 7 August |
| 6 July – 5 October | 7 November |
| 6 October – 5 January | 7 February |
| 6 January – 5 April | 7 May |
You can choose calendar quarters in your software. The deadlines don't change.
Penalties
MTD uses points for late submissions, with a fine once you reach the threshold. Late payment penalties are separate. There were no points for late quarterly updates in 2026/27. The Budget of 28 October 2026 confirmed that easements end for later years, so check GOV.UK for the current rules.
Practical tips
- Use a separate bank account for your lettings, so bank feeds do most of the work.
- Ask your letting agent for statements your software can import.
- Joint owners each report their own share.
- HMRC lists free software for simple cases.
Frequently asked questions
Do I still file a tax return under MTD?
Yes. It is filed through your MTD software by 31 January after the tax year, replacing the old Self Assessment return for that income.
Are partnerships in MTD?
Not yet. The mandate covers sole traders and individual landlords.
Sources
- GOV.UK: Making Tax Digital for Income Tax
- HM Treasury: Budget documents, 28 October 2026
- GOV.UK: Self Assessment deadlines
Sources last checked 9 November 2026. See all our sources and how we keep pages up to date.