Making Tax Digital for landlords

When it starts

• April 2026 — gross income over £50,000 · first year 2026/27
• April 2027 — gross income over £30,000 · first year 2027/28
• April 2028 — gross income over £20,000 · first year 2028/29

Joint ownership

Each owner tests their own share. A couple jointly letting a property producing £36,000 of rent generally each count £18,000, so neither reaches the April 2027 threshold on that property alone — but any other rental or self-employed income adds to their own half. Ownership shares are not always 50/50, and it is the beneficial share that matters.

If you are also self-employed

The two are added together. Rent of £20,000 alongside £35,000 of freelance turnover gives qualifying income of £55,000, which is the April 2026 wave rather than April 2027. This catches a lot of people who mentally keep the two separate because they sit in different parts of the tax return.

What does not count

Income inside a limited company is outside MTD for Income Tax — company landlords file a corporation tax return instead. Furnished holiday lettings, following the abolition of the FHL regime, are treated as ordinary property income. Rent-a-room receipts within the allowance do not create a filing obligation on their own.

Records you will need to keep digitally

• Rent received, per property, dated.
• Allowable expenses, categorised — repairs separated from improvements, which are not deductible against income.
• Mortgage interest, recorded separately because it is relieved as a basic-rate tax reducer rather than an expense.

The dates, if you start in April 2027