HMRC guidance · updated 7 September 2026
Making Tax Digital changes how some landlords keep records and report income to HMRC. Check the income thresholds below to see when you need to start.
Do you need to use Making Tax Digital?
If you use Self Assessment and receive rent or sole-trade income, compare your qualifying income with the thresholds below. Your qualifying income is broadly your property and sole-trade income before you take off expenses.
| Tax return used by HMRC | Qualifying income | Mandatory start |
|---|---|---|
| 2024 to 2025 | More than £50,000 | 6 April 2026 |
| 2025 to 2026 | More than £30,000 | 6 April 2027 |
| 2026 to 2027 | More than £20,000 | 6 April 2028 |
HMRC may write to confirm a start date, but the official guidance says it remains your responsibility to check. Jointly owned property, non-resident status, multiple income sources and changes in ownership can affect the calculation or reporting setup.
What changes in practice
If the rules apply to you, you must keep digital records of your rental and self-employment income and expenses in compatible software. You then send quarterly updates and complete your tax return. If you keep records in a spreadsheet, you need compatible software that links those records digitally and sends the information to HMRC.
Quarterly updates are summaries, not four extra tax bills. You still need to review the year, include other income and gains as required, submit the return and pay tax by the applicable deadline.
How to get started
- Find the Self Assessment return shown in the table above and check your income before expenses.
- Use HMRC’s checker to confirm the start date and whether an exemption may apply.
- Choose software that works with HMRC and suits the properties you own. Your accountant can help with this.
- If you use an accountant, agree who will keep the records and send the updates, and give them the required authorisation.
- Keep your rent and costs in the software, with receipts and other supporting records.
- Sign up for Making Tax Digital and connect the software to HMRC. This is a separate step from registering for Self Assessment.
- Check each quarterly update against your bank and property records, and keep the supporting documents.
Quarterly update dates for 2026–27
The first deadline was 7 August 2026. The next deadlines are 7 November 2026, 7 February 2027 and 7 May 2027. Each update is cumulative from the start of the tax year or chosen calendar period. Standard and calendar periods have different end dates but the same submission deadlines.
HMRC will not apply penalty points for late quarterly updates for 2026–27, but you must send the updates before submitting that year’s tax return. Late tax-return penalties still apply. If you missed an update, check your software and agree the next step with your agent rather than waiting for the annual return.
HMRC: quarterly periods, deadlines and first-year penalties.
Exemptions and penalties
Some people can apply for a temporary or permanent exemption, including where they cannot reasonably use digital tools. Check HMRC’s application guidance to see whether you qualify. The first-year rules for late quarterly updates are explained below. Use the linked HMRC guidance for the full penalty rules.