MTD for Income Tax quarterly updates are now mandatory

MTD for Income Tax for landlords.

If your combined self-employment and property income exceeded £50,000, quarterly updates to HMRC are now mandatory. The next quarterly update is due 7 November 2026.

Sign up to Affordable MTD

Free until April 2027, then £19.99 a year.

What's Changed

The rules landlords need to know.

MTD for Income Tax replaces the old approach to reporting property income with quarterly digital updates.

Who it applies to
£50,000
Combined self-employment and property income over this threshold before expenses in 2024-25. Falls to £30,000 in April 2027 and £20,000 in April 2028.
Next deadline
7 November 2026
Q2, covering 6 July to 5 October 2026. Then 7 February and 7 May 2027.
Late submission
Still required
No penalty points for late quarterly updates in 2026-27, but you cannot file your tax return until all four are submitted.
Recognition
HMRC-recognised
Affordable MTD submits through HMRC's official Making Tax Digital service.

How It Works

Use the statement your letting agent already sends you.

No need to re-enter figures by hand.

1

Upload your rental figures

Upload your rental statement or records as a CSV or Excel file, or type the figures in.

2

Affordable MTD maps the figures

The figures are mapped to the correct HMRC property income categories. You review before anything is submitted.

3

Submit to HMRC

Confirm the summary and submit. You'll get a confirmation with a timestamp and reference.

Pricing

Free until April 2027.

Affordable MTD is free to use until 6 April 2027, covering the whole 2026-27 tax year, including all four quarterly updates and the final declaration.

From the 2027-28 tax year, it's £19.99 a year.

We'll ask for a card before your first submission, but you won't be charged until April 2027. Cancel any time before then.

Landlord FAQs

MTD for landlords: common questions.

Do landlords have to use Making Tax Digital?

Yes, if your qualifying income was over the threshold. Qualifying income is your gross rental income (UK and foreign property, your share if jointly owned) plus any self-employment income, before expenses. Over £50,000 in 2024-25 means MTD from 6 April 2026; over £30,000 in 2025-26 means April 2027; over £20,000 in 2026-27 means April 2028.

What do landlords report in an MTD quarterly update?

Rental income received and property expenses by HMRC category for the quarter, plus residential finance costs such as mortgage interest in their own field. HMRC applies the 20% tax credit on finance costs when it calculates your tax.

When are the MTD quarterly deadlines for landlords?

For 2026-27: 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. The final declaration is due by 31 January 2028. There are no penalty points for late quarterly updates in 2026-27.

Do furnished holiday lets have different MTD rules?

No. The furnished holiday lettings regime was abolished from 6 April 2025, so holiday lets are reported as ordinary property income.

Can I use Affordable MTD for my rental income?

Yes. Affordable MTD supports UK property income and self-employment income. It's free for the 2026-27 tax year and £19.99 a year after that. Foreign property income isn't supported yet.

Your next quarterly update is due 7 November 2026.

Sign up and submit your quarterly update before the deadline.

Sign up to Affordable MTD

Free until April 2027, then £19.99 a year.