Landlords and sole traders with annual income above specific thresholds will have to file their taxes differently from April 2026
Making Tax Digital for Income Tax (MTD for IT) is a government initiative designed to create a more efficient, accurate, and digital-first tax system.
Landlords (and sole traders) with annual income over certain thresholds will have to submit quarterly updates to HMRC via recognised software, plus a Final Declaration.
Here are the thresholds and deadlines for enrolment:
- From April 2026, landlords earning £50,000+ annually;
- From April 2027, landlords earning £30,000+ annually;
- From April 2028, landlords earning £20,000+ annually.
Learn more about landlord MTD with our guide.