Making Tax Digital for Income Tax, explained for landlords and sole traders
MTD for Income Tax started on 6 April 2026 for people with qualifying income over £50,000. It extends to over £30,000 from April 2027 and over £20,000 from April 2028. Find out if it applies to you, when your deadlines are, and what software you can use.
Free MTD tools
Do I need MTD, and from when?
Answer a few questions and enter your self-employment and property income. You'll see your likely start date straight away, with no sign-up.
Quarterly deadline calendar
Every quarterly update and tax return deadline from 2026 to 2029, plus a calendar file (.ics) with reminders.
When Making Tax Digital for Income Tax starts
You need to use MTD for Income Tax if you're a sole trader or landlord registered for Self Assessment, you get income from self-employment or property (or both), and your qualifying income is over the threshold for the relevant tax year (GOV.UK):
| If your qualifying income is over | In the tax year | You must use MTD from |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 (already started) |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
Qualifying income is your total self-employment and property income before expenses (turnover). Employment, pensions, dividends and your share of partnership profit don't count (GOV.UK). Partnerships will join later; HMRC hasn't set a date.
What you'll have to do
- Keep digital records of your self-employment and property income and expenses in compatible software.
- Send quarterly updates to HMRC, due 7 August, 7 November, 7 February and 7 May. Get the dates in your calendar.
- Submit your tax return using software by 31 January after the end of the tax year.
Source: GOV.UK: Choose the right software.
Guides
MTD for Income Tax: the full guide
What landlords and sole traders need to do, 2026 to 2028.
MTD exemptions and digital exclusion
Who's exempt, and how to apply.
MTD penalties explained
Points, £200 penalties and late payment.
MTD for landlords
Thresholds, start dates, records and quarterly updates for landlords.
MTD for sole traders
What changes for the self-employed, and when.
Compare MTD software
Published prices and features, side by side. Not a ranking.
All guides
Landlords, sole traders, signing up, software costs, bridging software, landlord compliance and more.
Guidance, not tax advice. This is general information based on GOV.UK guidance. Your situation may differ (for example, exemptions, partnership income or jointly owned property). Check with HMRC or a qualified accountant before you act.
Frequently asked questions
Who has to use Making Tax Digital for Income Tax?
Sole traders and landlords registered for Self Assessment whose qualifying income from self-employment and property is over the threshold: over £50,000 (2024 to 2025 tax year) means from 6 April 2026, over £30,000 (2025 to 2026) means from 6 April 2027, and over £20,000 (2026 to 2027) means from 6 April 2028.
Is qualifying income my profit or my turnover?
Turnover. GOV.UK defines qualifying income as your total income from self-employment and property before expenses. For example, £25,000 rent plus £27,000 self-employment income is £52,000 qualifying income.
When are the MTD quarterly update deadlines?
7 August, 7 November, 7 February and 7 May (the following tax year). The deadlines are the same whether you use standard update periods (to the 5th) or calendar update periods (to the end of the month).
Is there a penalty for a late quarterly update?
GOV.UK says HMRC will not apply penalty points for late quarterly updates during the 2026 to 2027 tax year. After that, each late update earns a point, and 4 points means a £200 penalty. Penalty points still apply to late tax returns.
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax: send quarterly updates
- GOV.UK: Choose the right software for Making Tax Digital for Income Tax
Facts last checked: 18 October 2026.
Get MTD deadline reminders by email
A short email before each quarterly deadline, plus our free MTD quarterly checklist (PDF) when it's ready. No spam; unsubscribe any time.