A short, factual summary of the new HMRC quarterly filing rules, with a ready-made note you can forward to your landlord clients.
What's Changing
From April 2026, landlords with combined property and self-employment income over £50,000 must keep digital records and file quarterly updates to HMRC.
Spreadsheets alone no longer meet the requirement. HMRC-recognised software is needed.
The threshold drops to £30,000 in April 2027, bringing more landlords into scope.
The Dates
Each quarterly update covers a three-month period and is due on the 7th of the second month after it ends. There are no penalty points for late quarterly updates in 2026-27.
Copy This To Your Clients
Select the text below or use the button to copy it, then paste it into your own client email.
From April 2026, HMRC requires landlords with combined property and self-employment income over £50,000 to keep digital records and file quarterly updates. Quarterly updates are due 7 August, 7 November, 7 February and 7 May, and the 2026-27 final declaration by 31 January 2028. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028. Spreadsheets alone no longer meet the requirement. You'll need HMRC-recognised software. One option is Affordable MTD, which is free for the whole 2026-27 tax year and £19.99 a year after that. You upload your rental figures as a spreadsheet (CSV or Excel), check them, and submit. It takes a few minutes. If this applies to you, it's worth setting up now rather than in the week before the deadline. https://www.affordablemtd.com/landlords?ref=letting-agent
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