Property hub / Making Tax Digital
When do you have to use Making Tax Digital?
Landlords and sole traders join in stages based on gross income. Enter each year to see your start date and every deadline.
Checked against legislation and HMRC guidanceThresholds from April 2026 to April 2028Updated 3 October 2026
Qualifying income each tax year
Your share of rent plus self-employed turnover, before expenses. Not salary, pensions or dividends.
Making Tax Digital for landlords
You must use Making Tax Digital for Income Tax from 6 April 2026 if your qualifying income on your 2024/25 return was over £50,000, from 6 April 2027 if it was over £30,000 on your 2025/26 return, and from 6 April 2028 if it was over £20,000 on your 2026/27 return. Qualifying income is gross property and self-employed income before expenses.1
What you have to do
Keep digital records using compatible software, send a quarterly update of income and expenses by 7 August, 7 November, 7 February and 7 May, and file your tax return by 31 January after the tax year.2
Non-UK residents
If you are not UK resident, only UK property and UK self-employment income count towards the thresholds.3
Jointly owned property
Only your share of the rent counts towards the threshold. You keep digital records of your share, and can leave expenses out of the quarterly updates and add them before you finalise the year.3
Common questions
Does my salary count towards the Making Tax Digital threshold?
No. Only gross income from self-employment and property counts. Employment income, pensions, dividends and interest do not.
Is it the profit or the rent that counts?
The rent and turnover before any expenses. A landlord with £35,000 of rent and £20,000 of costs is over the £30,000 threshold.
Sources (3)
- HMRC, 'Find out if and when you need to use Making Tax Digital for Income Tax' (GOV.UK, updated 26 March 2026).
- HMRC, 'Send quarterly updates' and 'Submit your tax return' (GOV.UK).
- HMRC, 'Check if you're eligible for Making Tax Digital for Income Tax' and 'Create digital records' (GOV.UK).
Joining Making Tax Digital?
We set up the software, keep the records and send the quarterly updates for you, for a fee agreed before we start.