Making Tax Digital for Income Tax
MTD for landlords: the complete 2026 guide
How MTD for Income Tax applies to UK landlords — gross rent, joint ownership, and the quarterly cycle.
Landlords are squarely in scope for MTD for Income Tax. If your gross rental income — combined with any self-employment income — exceeds £50,000 (April 2026), £30,000 (April 2027), or £20,000 (April 2028), you must keep digital records and file quarterly updates. Gross rent counts, not profit. For jointly owned property, only **your share** counts. A mortgaged landlord with thin margins can still be well over the threshold on gross rents alone. **Read the full landlord guide at [rraccountants.uk/mtd-for-landlords](https://rraccountants.uk/mtd-for-landlords).**
Resources
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