Making Tax Digital for landlords: the 2026–2028 thresholds
Who must use Making Tax Digital for Income Tax, when each threshold starts and what compatible software must do.
In brief
Making Tax Digital for Income Tax started on 6 April 2026 for qualifying individuals with more than £50,000 of combined gross self-employment and property income. Lower thresholds are scheduled for 2027 and 2028.
01
Check qualifying income and the start year
HMRC uses gross qualifying income before expenses from the relevant earlier tax return. The thresholds are more than £50,000 from April 2026, more than £30,000 from April 2027 and more than £20,000 from April 2028. Exemptions and special circumstances can apply.
02
Use compatible software for the full workflow
The software must create, store and correct digital records, submit quarterly updates and support the year-end tax return process. A spreadsheet alone may not meet the connection requirements without compatible bridging software.
03
Keep tax and operational records aligned
Use consistent property references and categories for income and expenses. Reconcile regularly and involve an accountant or tax adviser where ownership, joint property income, companies or reliefs make the position more complex.
Rules and rollout dates can change. Recheck these primary sources before acting.