Making Tax Digital for landlords — start-date checker
Enter your qualifying income (gross rent + self-employed turnover before expenses). The tool returns the exact MTD ITSA start date based on the published HMRC thresholds.
| Qualifying income | MTD start date |
|---|---|
| Qualifying income above £50,000 | 6 April 2026 |
| Qualifying income above £30,000 | 6 April 2027 |
| Qualifying income above £20,000 | 6 April 2028 |
Source: GOV.UK — Find out when you need to use Making Tax Digital for Income Tax.
Frequently asked questions
See also: When do landlords have to use Making Tax Digital?
What counts as qualifying income?
Gross rental income plus gross self-employed turnover, before any expenses or allowances. It does not include employment income, dividends, or interest.
Do joint landlords count the full rent or their share?
Each landlord counts their share of the gross rent towards their personal qualifying income threshold.
Do I have to file four times a year?
Yes — once you are in scope, you submit a quarterly update plus a final declaration after year end.
Can I keep using a spreadsheet?
Only if it links to HMRC via bridging software that meets the MTD digital-link rules. Manual rekeying into HMRC online is not allowed under MTD.
Are partnerships included from April 2026?
No. General partnerships, LLPs and limited companies are out of scope for the initial MTD ITSA rollout. HMRC has not yet confirmed a date for partnerships. Sole-trader landlords are in; corporate landlords stay on Corporation Tax.
Can I claim an exemption?
Yes — HMRC accepts digital exclusion applications on grounds of age, disability, location (no reliable broadband) or religious belief. The exemption is decided by HMRC; landlords cannot self-certify. Apply via the standard digital-exclusion route once enrolled.
What happens if I miss a quarterly update?
Late quarterly updates accrue points under the points-based penalty regime. Four points for quarterly filers triggers a £200 penalty, with further £200 charges for each subsequent late filing while at the threshold. Points expire after 24 months of compliant filing.
How this is calculated
The checker reads three thresholds direct from HMRC's published guidance Find out when you need to use Making Tax Digital for Income Tax. Qualifying income above £50,000 means MTD ITSA from 6 April 2026. Above £30,000 brings you in from 6 April 2027. Above £20,000 brings you in from 6 April 2028. Below £20,000, no start date is currently set.
"Qualifying income" is gross rental receipts plus gross self-employed turnover, before any allowable expenses, capital allowances, or the £1,000 property/trading allowances. HMRC tests the threshold against the figure shown on your most recent submitted Self Assessment return. A landlord whose 2024/25 return shows £52,000 of gross rent is in scope from 6 April 2026 even if 2025/26 rent drops below £50,000.
Joint ownership is split for the threshold test — each owner counts only their share. Two spouses jointly receiving £80,000 of gross rent each have £40,000 of qualifying income and therefore enter MTD ITSA from April 2027, not April 2026. The same logic applies to property held in trust where multiple beneficiaries receive separate shares.
From the start date the landlord must keep digital records of every income and expense entry, submit a cumulative quarterly update (5 August, 5 November, 5 February, 5 May), and a final declaration after the tax year end. Records must be linked to HMRC by digital link — manual rekeying breaks the digital-link rule and is a compliance failure.
Related legislation
MTD ITSA sits within the Finance (No. 2) Act 2017, schedule A1, with the detailed mechanics in the Income Tax (Digital Requirements) Regulations 2021 (SI 2021/1076). The penalty regime is governed by the points-based system introduced by the Finance Act 2021, schedules 24 to 27.
Landlords already in MTD VAT are familiar with the digital-link rule under the same statutory framework — the income tax obligations layer on top rather than replace existing VAT duties. A VAT-registered short-let landlord can sit inside both regimes simultaneously from April 2026.
The Income Tax (Trading and Other Income) Act 2005 (ITTOIA) still defines what is taxable rental income — MTD changes the filing mechanics but not the underlying tax calculation. Allowable expenses, finance-cost restrictions for residential property, and the cash-basis option all continue to apply unchanged. See the HMRC Property Rental Toolkit for the current allowable-expense list.
Related legislation tools
Sources & references
All thresholds, dates, and figures shown on this page come from the following authoritative sources.
This is general information, not legal or tax advice. For decisions affecting a specific tenancy, lease, or tax position, consult a qualified solicitor, accountant, or housing adviser.