Making Tax Digital checker for landlords
Making Tax Digital (MTD) for Income Tax started on 6 April 2026. Check whether you have to join and when.
Key facts
- MTD applies if your gross self-employment and property income passes the threshold.
- £50,000 from April 2026, £30,000 from April 2027 and £20,000 from April 2028.
- The test uses the tax year two years earlier.
- You keep digital records, send quarterly updates and file your return through software.
The thresholds
| 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 |
Gross means before expenses. £32,000 of rent with £8,000 of profit is still over £30,000. Self-employment turnover and property income are added together. Once you're in, you stay in unless your income falls below the threshold for three years in a row.
What to do next
Choose MTD-compatible software (HMRC lists options, including free ones), sign up through GOV.UK, and set calendar reminders for the quarterly deadlines. The full process is in our Making Tax Digital guide.
Frequently asked questions
What counts as qualifying income?
Gross income from self-employment and property, UK and overseas, before expenses. For joint property, count your share. Wages, pensions, dividends and interest don't count.
Can I be exempt?
You can apply for an exemption if it isn't reasonably practical for you to use digital tools, for example because of age, disability, location or religion.
Sources
Sources last checked 9 November 2026. See all our sources and how we keep pages up to date.