Making Tax Digital for landlords
Does MTD apply to a portfolio landlord?
Almost certainly, and probably in the earliest wave. Three or four average properties will clear £50,000 of gross rent, which is the April 2026 threshold.
The detail
- All properties combine into one property business for the threshold test.
- You submit one set of quarterly updates covering the whole property business, not one per property.
- Digital records need to distinguish properties for your own accounting, even though the submission is combined.
The thresholds, for reference
- April 2026 — gross income over £50,000, first affected year 2026/27
- April 2027 — gross income over £30,000, first affected year 2027/28
- April 2028 — gross income over £20,000, first affected year 2028/29
Remember these are measured on gross income before any expenses, mortgage interest or allowances — not on profit.
Check your own position
One minute, no email. It adds rental and self-employed income the way HMRC does.
Run the checkOther landlord situations
one rental propertyjointly owned propertya limited companyholiday letsstudent letsrenting a roomliving abroadlandlord and self-employed
Or read the main landlord guide.