UHY Ross Brooke Chartered Accountants

MTD for Landlords Explained. What Property Owners Must Do Before April 2026

MTD deadline for landlords
Many landlords are still asking the same question. Does Making Tax Digital apply to rental income?From April 2026, landlords with gross rental income above £50,000 will need to follow the new Making Tax Digital for Income Tax (MTD for IT) rules.If you earn income from property, this change will affect how you report tax to HMRC.

What is Making Tax Digital for landlords?

Making Tax Digital means landlords must:
  • keep digital records of rental income and expenses
  • use HMRC compatible software
  • send quarterly updates to HMRC
  • complete a final declaration at the end of the tax year.
This is a major change for many landlords who currently keep spreadsheets or paper records and submit a Self Assessment once per year.

Who will be affected?

MTD will apply to landlords with qualifying income above:
  • £50,000 from April 2026
  • £30,000 from April 2027
  • £20,000 from April 2028.
If you receive rental income from one or more properties you may fall within these rules.

Why landlords should act now

Many property owners are waiting until the deadline gets closer. That approach may create problems.You may need time to:
  • choose the right accounting software
  • organise your rental records
  • understand how quarterly reporting works.
Starting early can make the transition much easier.

Watch our video or speak to our team

If you are unsure how Making Tax Digital for landlords works, we explain everything clearly in our short video below.You can also contact UHY Ross Brooke if you would like advice on 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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