News from 14 March 2026
Read the current Making Tax Digital guide.
Update, 7 September 2026. Making Tax Digital began for the first group on 6 April 2026. We have corrected the later thresholds below: qualifying income must be more than £30,000 for the April 2027 start, or more than £20,000 for April 2028. This is gross qualifying income, not profit. See the current landlord guide for the tax years used by HMRC and quarterly dates.
Making Tax Digital for Income Tax was due to begin for the first group of landlords on 6 April 2026. This March report explains the preparation discussed at the time. The September update corrects later thresholds and links to the current guide.
What has changed
HMRC has refreshed its guidance for sole traders, landlords and agents, and has also been urging people in scope to get ready now. Under the current rollout timetable, landlords earning more than £50,000 from qualifying income will join Making Tax Digital for Income Tax from 6 April 2026. The next phases are scheduled for those earning more than £30,000 from April 2027, and more than £20,000 from April 2028.
For those who fall within the rules, the system will require digital record-keeping plus light-touch quarterly updates sent through compatible software. HMRC has also said the first year will include a softer landing on late quarterly updates, with no penalty points in the first 12 months for those joining in April 2026. The quarterly updates are still required.
Importantly, this is still an administrative change rather than a new tax in itself. The practical impact is on process: how often records are reviewed, what software is used, and how cleanly rental income and expenses are tracked during the year.
