Digital Tax Service · Guidance

MTD deadline for landlords: when you must file

Last reviewed: Next review: Reviewed by the Digital Tax Service editorial team

When landlords are affected

  • April 2026 — gross rental (plus any self-employment) income over £50,000
  • April 2027 — over £30,000
  • April 2028 — over £20,000

The first quarterly update for the 2026 group covers 6 April – 5 July 2026 and is due 7 August 2026.

It's based on gross rent, not profit

The threshold looks at your gross rental income — the rent before expenses such as mortgage interest, agent fees and repairs — combined with any self-employment income. So many landlords with modest profits are still inside MTD because their gross rents are high.

What counts as qualifying income

What landlords need to do

Set up your HMRC personal tax account and Self Assessment, register for MTD, use compatible software to keep digital records of rents and expenses, and file quarterly. If you have several properties or a busy schedule, letting us handle registration and filing keeps it simple.

See the 3 steps to file your MTD

We file landlord MTD for you

Call 0114 327 1480 or email shjenquiry@msc-g.com and we’ll register you and file your quarterly updates before the deadline.

MTD for landlords

Frequently asked questions

Related

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