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What is Making Tax Digital for landlords?
By the VoxaMTD team. Last verified 31 October 2026
Making Tax Digital for Income Tax is HMRC's way of running Self Assessment through software. Landlords with qualifying income above the threshold must keep digital records of property income and expenses, send quarterly updates, and submit their tax return using compatible software.
The scheme applies if you are a sole trader or landlord registered for Self Assessment, have self-employment or property income, or both, and your qualifying income is above the threshold for the tax year. The thresholds are over £50,000 from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028.
Each quarterly update sends HMRC totals for each income and expense category, not individual receipts. You keep your original records. Your tax return is still due by 31 January after the end of the tax year, and payment dates do not change.
Qualifying income is your gross income from self-employment and property before expenses. Your share of jointly owned property counts, while PAYE income, dividends and pensions do not.
Read next
- What is Making Tax Digital (MTD)? →
- Making Tax Digital for Landlords: 2026/27 Guide →
- MTD checker →
- MTD quarterly filing in VoxaMTD →
Sources
- GOV.UK: Check if you can use Making Tax Digital for Income Tax
- GOV.UK: Using Making Tax Digital for Income Tax for the first time
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax