When does Making Tax Digital start for landlords?

MTD for Income Tax applies from 6 April 2026 for landlords and sole traders with qualifying income over £50,000, from 6 April 2027 for those over £30,000, and from 6 April 2028 for those over £20,000.

What counts towards the MTD income threshold?

It is your gross qualifying income — total income before expenses — from self-employment and/or property, as declared on your Self Assessment return.

What do landlords have to do under MTD?

Keep digital records of rental income and expenses and send HMRC quarterly updates using MTD-compatible software, followed by a final declaration after the tax year ends.

Is ProPixa HMRC filing software?

No. ProPixa keeps your digital records and produces the figures ready for you or your accountant, but it is not HMRC-recognised filing software and does not submit returns to HMRC.

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Making Tax Digital for landlords: dates, thresholds and what to do

Paper records and one big January tax return are on the way out. Here's when Making Tax Digital for Income Tax reaches you, and how to be ready without the panic.

Written for UK landlords · Last updated August 2026 · 6 min read

The quick answer: Making Tax Digital (MTD) for Income Tax means keeping digital records and sending HMRC quarterly updates with compatible software. It starts from 6 April 2026 for landlords with qualifying income over £50,000, 6 April 2027 for over £30,000, and 6 April 2028 for over £20,000. Qualifying income is your gross income before expenses.

What Making Tax Digital actually is

MTD for Income Tax is HMRC's shift away from the annual paper-style Self Assessment. Instead of totting everything up once a year, you keep your rental income and expenses in digital form and send HMRC a short update every quarter, then a final declaration after the tax year ends. The aim is fewer errors and no more year-end scramble — but it does mean your record-keeping has to be tidy all year round.

When does it reach you?

It's being phased in by income level. Crucially, the threshold is your gross qualifying income — the total from self-employment and/or property before you take off expenses — as declared on your Self Assessment return.

From 6 April 2026 — qualifying income over £50,000.

From 6 April 2027 — qualifying income over £30,000.

From 6 April 2028 — qualifying income over £20,000.

HMRC identifies who's in scope from recent tax returns, but the responsibility to check is yours — so if your rents (before costs) are near a threshold, assume it applies and get ready early.

What you'll need to do

Keep digital records of every rental income and expense as you go.
Send HMRC a quarterly update of your figures through MTD-compatible software.
Submit a final declaration after the tax year to confirm everything and settle your tax.

🏡 How ProPixa fits in

ProPixa keeps your rental income and expenses in digital form all year and produces the quarterly and annual figures ready for you or your accountant — so when a deadline lands, the numbers are already done, not reconstructed from a shoebox.

Important: ProPixa keeps the records and figures, but it is not HMRC-recognised filing software and does not submit anything to HMRC — you or your accountant file using MTD-compatible filing software.

Keep MTD-ready records free →

How to get ready now

Work out your gross property (and any self-employment) income and see which threshold you're near.
Start keeping digital records now, even before your start date — it makes the switch painless.
Separate rental income and expenses cleanly so quarterly figures are quick to produce.
Line up your MTD-compatible filing software (or confirm your accountant's).
Diary your quarterly update dates once your start date arrives.

Frequently asked questions

Does MTD replace my Self Assessment tax return?

It replaces the once-a-year filing rhythm with quarterly updates plus a final declaration. You still settle your Income Tax, but the way you report it changes.

I'm below £20,000 — am I affected?

The announced thresholds currently stop at £20,000 (from April 2028). If your qualifying income is below that, you're not yet mandated — but keeping digital records is still good practice, and the rules may extend over time.

Does the threshold count each property separately?

No — it's your total gross income across all your property (and any self-employment) combined, not per property.

Do I still need an accountant?

That's your choice. Many landlords will keep an accountant for the final declaration and advice; good digital records simply make that work faster and cheaper. ProPixa produces the figures either way.

Be MTD-ready without the year-end panic

ProPixa keeps your income and expenses digital all year and hands you the figures when you need them. Free for your first two months, no card needed.

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