Making Tax Digital for Income Tax Self Assessment becomes mandatory from April 2026 for landlords and self-employed individuals with qualifying income over £50,000. Landlords must keep digital records and submit quarterly updates to HMRC using MTD-compatible software.
Making Tax Digital for Income Tax requires landlords to keep digital records and submit quarterly updates to HMRC instead of a single annual tax return.
The rollout is phased by income threshold: over £50,000 from April 2026, over £30,000 from April 2027.
Action required
If your rental income exceeds £50,000, you must register for MTD ITSA and begin using compatible software from April 2026. Choose your software now and begin keeping digital records. The threshold drops to £30,000 from April 2027.
Effective
6 April 2026 (income over £50,000)
Who this affects
Landlords with qualifying rental income over £50,000; over £30,000 from April 2027
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This content is for general informational purposes only and does not constitute legal, financial, or professional advice. Always verify information against the original source and seek independent professional guidance before acting on any regulatory matter.