Making Tax Digital for Income Tax changes how landlords within its scope keep and report their business records. The starting point is your own qualifying income and circumstances, rather than the number of properties you let. This guide was reviewed on 15 October 2026.
Check the correct income year
HMRC sets out three entry dates. Qualifying income over £50,000 in 2024–25 brings a person into the service from 6 April 2026. The corresponding tests are over £30,000 in 2025–26 for entry from 6 April 2027, and over £20,000 in 2026–27 for entry from 6 April 2028.
These are qualifying-income tests, not a simple comparison with rental profit. Use HMRC’s eligibility guidance to establish which income counts and whether an exemption applies. Do not assume that the absence of a letter means you are outside the rules.
Put the quarterly deadlines in your diary
For the 2026–27 tax year, the quarterly update deadlines are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. The August deadline has already passed at the review date of this article.
Updates are submitted through compatible software and report cumulative income and expenses for the relevant period. They are not four separate tax returns, and sending them does not remove the year-end tax-return requirement.
Keep the annual return in view
HMRC’s timetable also includes the ordinary Self Assessment return for 2025–26, due by 31 January 2027. For people using the service for 2026–27, the tax return for that year is submitted through compatible software by 31 January 2028. Keep these annual obligations separate from the quarterly reminders.
Resolve gaps before the next submission
Our practical suggestion is to confirm who maintains the records, who checks them and who sends each update. If an accountant acts for you, agree responsibilities rather than assuming a software connection completes every step.
If you have not started when required, or are unsure whether an exemption covers you, check HMRC’s guidance and discuss your circumstances with your tax adviser. This overview does not determine an individual landlord’s tax position.
Source: HM Revenue & Customs guidance, available under the Open Government Licence.