UHY Ross Brooke Chartered Accountants

Making Tax Digital for Landlords. The 2026 Rule Change Many Property Owners Are Missing

landlords keeping digital records for tax (mtd)
Many UK landlords still do not realise that Making Tax Digital (MTD) will soon change how rental income is reported to HMRC.From April 2026, landlords with total property and business income above £50,000 must follow the new Making Tax Digital for Income Tax (MTD for IT) rules.If you receive rental income from one or more properties, it is important to understand what is coming.

What is Making Tax Digital for landlords?

Making Tax Digital requires landlords to move away from annual tax reporting and adopt a digital system.Under MTD you must:
  • keep digital records of rental income and expenses
  • use HMRC compatible accounting software
  • submit quarterly updates to HMRC
  • complete a final end of year declaration.

When will landlords need to comply?

MTD for landlords will apply in stages:
  • April 2026 for income above £50,000
  • April 2027 for income above £30,000
  • April 2028 for income above £20,000
The thresholds include both rental income and self employment income combined.

Why landlords should prepare early

Waiting until the deadline approaches could create unnecessary stress.Landlords may need time to:
  • organise property income and expense records
  • select appropriate MTD software
  • understand how quarterly tax reporting works.
Preparing now makes the transition far smoother.

Watch our video or get your free MTD readiness check

If you want a clear explanation of Making Tax Digital for landlords, watch our short video where we break down the key changes.

You can also request a free MTD readiness check from our team to see how prepared you are.

Alternatively, contact UHY Ross Brooke if you would like personal advice about preparing your rental business for MTD.

How ready are you for MTD?

Request a free MTD readiness check

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Free MTD readiness call

We offer landlords and self-employed a free 15-minute Making Tax Digital readiness call.

This call will confirm:

  • whether Making Tax Digital applies to you
  • what you need to do next
  • when you need to be ready

There is no obligation, so book your free call. 

Complete the form or call us directly on 01635 555 666.

Independent advice. Clear next steps. No impact on your letting arrangements.

Janet Cushnaghan

Very happy with the ongoing support provided.

Sarah is so helpful and patient and nothing is too much trouble. She responds quickly to all my questions and always has the solution! [Sarah helps Janet with Xero and Dext]

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