For letting agents, about your landlord clients

MTD for Income Tax: what your landlord clients need to know

A short, factual summary of the new HMRC quarterly filing rules, with a ready-made note you can forward to your landlord clients.

The rules, in plain terms.

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.

Quarterly filing deadlines.

Each quarterly update covers a three-month period and is due roughly a month after it ends.

Quarter 1
6 April to 5 July 2026, deadline 7 August 2026
Quarter 2
6 July to 5 October 2026, deadline 7 November 2026
Quarter 3
6 October 2026 to 5 January 2027, deadline 7 February 2027
Quarter 4
6 January 2027 to 5 April 2027, deadline 7 May 2027

A ready-made note for your landlords.

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. The first deadline is 7 August 2026, covering 6 April to 5 July. Spreadsheets alone no longer meet the requirement. You'll need HMRC-recognised software. One option is AffordableMTD, which is free for the whole 2026-27 tax year and £19.99 a year after that. You upload the rental statement we already send you, check the figures, 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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For your own records.