Making Tax Digital for Income Tax: the landlord thresholds and dates

MTD for Income Tax started for landlords with qualifying income over £50,000 from 6 April 2026, drops to £30,000 from April 2027 and £20,000 from April 2028.

HMRC's guidance sets out when landlords have to start using Making Tax Digital for Income Tax. The trigger is qualifying income in a given tax year, and the thresholds step down over three years.

Who it applies to

You need to use Making Tax Digital for Income Tax if all of the following apply:

• you are a sole trader or a landlord registered for Self Assessment
• you get income from self-employment or property, or both
• your qualifying income is more than the relevant threshold for the tax year

The dates

According to HMRC's guidance, if your qualifying income is over:

• £50,000 for the 2024 to 2025 tax year — you should have started using MTD for Income Tax from 6 April 2026. If you have not signed up yet, you still can.
• £30,000 for the 2025 to 2026 tax year — you will need to use it from 6 April 2027.
• £20,000 for the 2026 to 2027 tax year — you will need to use it from 6 April 2028.

HMRC has confirmed partnerships will need to use MTD for Income Tax in the future, with details to be set out.

Qualifying income, not profit

Qualifying income is gross income from self-employment and property before expenses, not taxable profit. A landlord with £52,000 of rent and a large mortgage-interest position can be inside the threshold while showing modest profit. HMRC publishes a "work out your qualifying income" step within the guidance — use it rather than estimating.

What it changes day to day

HMRC's guidance requires you to keep digital records of your property income and expenses and send quarterly updates using compatible software, in addition to a final declaration after the tax year ends.

Exemptions

HMRC's guidance sets out who is exempt from MTD for Income Tax. If you think an exemption applies to you, check that section directly rather than relying on summaries.

Where LetSentry fits

To be clear about our own position: LetSentry is not HMRC-recognised MTD software and does not submit anything to HMRC. It is a record-keeping tool. It helps you keep income and expense records per property, with receipts attached, so the numbers you or your accountant put into MTD-compatible software are already reconciled. Check GOV.UK for which software you can use for Making Tax Digital for Income Tax.

This is general information about published HMRC guidance, not tax advice. Speak to an accountant about your own position.

Sources: - HMRC - Find out if and when you need to use Making Tax Digital for Income Tax: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax - GOV.UK - Reducing the MTD mandation threshold from £30,000 to £20,000 from April 2028: https://www.gov.uk/government/publications/making-tax-digital-for-income-tax-self-assessment-reducing-the-mandation-threshold-from-30000-to-20000-from-april-2028 - The Income Tax (Digital Requirements) Regulations (SI 2026/336): https://www.legislation.gov.uk/uksi/2026/336/made

Published: 2026-09-04.

Last reviewed: 2026-08-30.

General summary; not legal advice.