Making Tax Digital for Income Tax is being introduced in stages. An old article referring to “next April” is therefore not enough to establish a landlord's obligations today. This archive guide was reviewed on 16 October 2026 using current HMRC guidance.
Match the threshold to the income year
HMRC's timetable connects qualifying income for a particular tax year with a later start date. Its guidance says qualifying income over £50,000 in 2024 to 2025 requires use from 6 April 2026; over £30,000 in 2025 to 2026 requires use from 6 April 2027; and over £20,000 in 2026 to 2027 requires use from 6 April 2028.
These are qualifying-income tests, not a simple count of properties or a measure of the value of a portfolio. Use HMRC's eligibility tool and guidance to establish how your circumstances fit, including any relevant exemption.
Check the information you are using
Bring together the relevant return and supporting records before making the assessment. If you have more than one income source or an unusual ownership arrangement, ask your tax adviser how it should be treated.
Record which year you checked and the basis for your conclusion. That creates a more useful starting point for a later review than a note simply saying that the business is “below the limit”.
HMRC says the absence of a letter does not remove the responsibility to check whether and when the rules apply. If the position is uncertain, resolve that uncertainty rather than waiting for correspondence.
Prepare a workable next step
Once the start date is established, agree who will maintain records and handle submissions. If an adviser will act, discuss the software and the information they need from you.
Test the practical handover before relying on it. Make sure relevant records can be located and questions about transactions have a clear route for resolution.
Keep the assessment under review as circumstances change. This guide is general information; use the current official guidance and appropriate professional advice for your own tax position.