Making Tax Digital for Income Tax for landlords — Clients Assistant
Clients Assistant
MTD Income Tax · landlords

Making Tax Digital for landlords.

If you let property and file Self Assessment, Making Tax Digital for Income Tax applies once your qualifying income passes the threshold. That's your rent plus any self-employment income, before expenses. You then keep digital records, send HMRC a quarterly update for each property business, and file your tax return by 31 January as before.

HMRC recognition mark Recognised by HMRC · Ref B2D5MT
UK property and foreign property, each as its own business
Keep your spreadsheet, or record rent and expenses in Clients Assistant
First return free, no card required
Start with your first return free
Over £50,000 in 2024–25From 6 Apr 2026
Over £30,000 in 2025–26From 6 Apr 2027
Over £20,000 in 2026–27From 6 Apr 2028
Quarterly updates due7 Aug, Nov, Feb, May
Tax return due31 January

Does it apply to you?

HMRC checks your Self Assessment return each year. Your qualifying income is your total income from property and self-employment, before expenses.

Qualifying incomeIn the tax yearMTD for Income Tax from
Over £50,0002024–256 April 2026
Over £30,0002025–266 April 2027
Over £20,0002026–276 April 2028
  • Jointly owned property: only your share counts. If you and a sibling each receive half of £50,000 in rent, each of you has £25,000 of qualifying income from it.
  • Foreign property: counts if you're UK tax resident. If you aren't, only your UK property income counts.
  • Doesn't count: employment income taxed through PAYE, dividends (including from your own company), pensions, and your share of a partnership's profit.

Quarterly updates

Each update gives HMRC your totals for each income and expense category, from the start of the tax year to the end of the quarter. You send one even if you had no rent or costs. You can choose calendar quarters instead, from 1 April, with the same deadlines.

Update coversDue by
6 April to 5 July7 August
6 April to 5 October7 November
6 April to 5 January7 February
6 April to 5 April (the whole year)7 May

If you own property jointly

For a jointly let property, your quarterly updates can include either the income and expenses, or the income only. If you leave the expenses out, you report them after the tax year ends by sending your fourth quarterly update again, before you file your tax return. Property you own alone must include both.

Your spreadsheet, or ours

  • Keep your spreadsheet: our UK property and foreign property templates link your records to HMRC, so nothing is retyped.
  • Or record as you go: add each rent and expense in Clients Assistant on HMRC's own property categories, including foreign tax credit relief for foreign property.
  • Use one way for each property business in a tax year, so nothing is counted twice. You can switch at the start of a new tax year.

What it costs

PlanPriceWho it's for
Individual£2.80 + VAT a monthOne person: self-employment, UK property and foreign property
Family & Groups£6.25 + VAT a monthUp to 10 people, for example joint owners who each have to file, with shared access for your accountant
Extended£15 + VAT a month11 to 15 people

Your first return is free on any plan, with no card needed. Prices are half price for your first year while the offer lasts, and annual billing saves two months.

FAQs

Questions people ask

Yes, once your qualifying income passes the threshold: over £50,000 in 2024–25 means from 6 April 2026, over £30,000 in 2025–26 means from 6 April 2027, and over £20,000 in 2026–27 means from 6 April 2028.

Rent. Qualifying income is your total income from property and self-employment before expenses.

Only your share of the rent counts towards your qualifying income. Each owner checks their own total.

No. For a jointly let property you can send the income only in your quarterly updates, then report the expenses after the tax year by sending your fourth update again, before you file your tax return.

Yes, if you're UK tax resident. If you're not UK tax resident, only your UK property income counts.

Yes. After your fourth quarterly update you make any year-end adjustments and file your tax return through your software by 31 January. There's no separate end of period statement any more.

You still send the update. HMRC expects one for every quarter, even with no income or expenses.

Yes. Invite them by email from the Users page, and they can prepare and submit your updates with you.

Checked against GOV.UK on 15 October 2026. Sources: Check if you're eligible for Making Tax Digital for Income Tax; Work out your qualifying income; Send quarterly updates.

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