MTD Income Tax checklist for UK landlords.

Confirm whether you are above the MTD threshold

Gross rental income above £50,000? You must comply from April 2026. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028. Combined rental + self-employment income counts.

Register with HMRC for MTD Income Tax Self Assessment

You cannot continue on standard self-assessment once in scope. Register via HMRC's online service (gov.uk/sign-up-for-making-tax-digital-for-income-tax) before your first quarterly deadline.

Choose HMRC-approved MTD-compatible software

Options include Xero, FreeAgent, QuickBooks, or a specialist property management platform with an MTD bridge. You cannot use unsupported spreadsheets alone.

Set up digital records from 6 April 2026

All income and expenses for each property must be recorded digitally from the start of the tax year. No backdating paper records.

Configure digital links end-to-end

Your records must link digitally to the software that submits to HMRC. Manual re-keying between systems breaks the digital link and puts you out of compliance.

Identify your quarterly submission deadlines

Four submissions per year. Standard deadlines: 7 August, 7 November, 7 February, 7 May (covering quarters ending 5 July, 5 October, 5 January, 5 April).

Record all rental income digitally each month

Rent received, service charges, and any other property income must be recorded in the period received — not at year-end.

Record all allowable property expenses digitally

Repairs, letting agent fees, insurance, mortgage interest (for SPV), professional fees — categorised correctly in your software.

Submit Quarter 1 update by first deadline

Your first quarterly submission covers 6 April – 5 July. Must be submitted by 7 August.

Track your penalty points

Each missed submission earns a penalty point. Four points triggers a £200 fixed penalty. Points last 24 months.

Plan for the final declaration (replacing SA100)

The final declaration is due by 31 January — same date as the old self-assessment deadline. It reconciles the four quarterly updates.

Review whether your SPV properties are separate

Properties in a limited company (SPV) are not subject to MTD ITSA — they follow corporation tax rules. Only personally-held property income counts towards the threshold.