Making Tax Digital (MTD): “I'm a landlord, does MTD apply to me?”

From April 2026, MTD for IT will apply to self-employed individuals and landlords with qualifying income over £50,000. We know Making Tax Digital has raised a lot of questions lately, so we've put together three short videos to cut through the noise and cover the key things you need to know. 

I'm a landlord, does MTD apply to me? 

Lucy Cohen, CEO of Mazuma Accountants answers...

Yes. Landlords fall under the same MTD requirements, which means the same quarterly reporting rules apply. If you've been doing your tax return once a year with your accountant, that process will change.

If your rental income exceeds £50,000 in the 2025/26 tax year, you’ll be required to comply with Making Tax Digital for Income Tax from 6 April 2026.

- ⁠£50,000+ income: Mandatory from April 2026

- ⁠£30,000+ income: Mandatory from April 2027

- ⁠£20,000+ income: Mandatory from April 2028

During the first year (26–27), you won’t receive penalty points for late quarterly submissions.

But after this grace period:

- ⁠⁠Miss deadlines and penalty points apply

- ⁠Two missed deadlines within 24 months = £200 fine

- ⁠Late payments incur 7.75% interest

If you have questions about how to get set up or what MTD means for your specific situation, drop them in our MTD Q&A and we'll do our best to help.

Whether you are setting up MTD for the first time, preparing for MTD, or troubleshooting, you will find the right support in our resource hub.