Making Tax Digital for Income Tax (MTD ITSA) became mandatory for landlords with gross rental income over 50,000 from April 2026. Affected landlords must use HMRC-approved software to keep digital records and submit quarterly updates to HMRC.
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) became mandatory for self-employed individuals and landlords with gross income over £50,000 from 6 April 2026. This applies to rental income across all UK property.
Under MTD ITSA, affected landlords must: maintain digital records using HMRC-compatible software; submit quarterly updates to HMRC summarising income and expenditure; and file an end-of-period statement and final declaration annually.
The £30,000 threshold will apply from April 2027. Landlords with income between £30,000 and £50,000 should begin preparing now. HMRC is issuing penalties for failure to comply with MTD requirements.
Action required
If your gross rental income exceeds 50,000 per year, sign up for MTD ITSA immediately if you have not already. Obtain compatible software, set up digital records and ensure quarterly submissions are in place. Penalties apply for non-compliance.
Effective
6 April 2026
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.