Making Tax Digital for Income Tax
HMRC's system in which landlords and sole traders over an income threshold keep digital records and send quarterly updates using compatible software.
In short: Making Tax Digital for Income Tax requires landlords and sole traders whose combined gross income is over a threshold to keep digital records and send HMRC quarterly updates. It started on 6 April 2026 for income over £50,000, extends to over £30,000 from April 2027 and over £20,000 from April 2028.
英格蘭。 已於 5 October 2026 對照法律查核. 僅供參考，並非法律建議。
What it means in practice:
- Threshold based on gross rent plus self-employed income (not profit) in an earlier tax year.
- Digital records of income and expenses, kept in software that works with HMRC.
- Quarterly updates due by 7 August, 7 November, 7 February and 7 May.
- A final declaration after the tax year, by 31 January, replacing the old return.
Joint owners count their own share of the rent. Some people are exempt or can apply to be, for example if it is not reasonably practical for them to use digital tools.
This is general information; an accountant can check how it applies to you.
Related: Section 24 (mortgage interest relief restriction), Non-Resident Landlord Scheme
資料來源
Guides on this
Guide
Making Tax Digital for landlords: who, when and how
Making Tax Digital for Income Tax began on 6 April 2026 for qualifying income over £50,000; £30,000 follows in April 2027 and £20,000 in April 2028. What counts, quarterly updates and joint owners.
Guide
Landlord insurance: is it a legal requirement, and what does it cover?
No law makes a landlord in England buy insurance, but your mortgage, your lease and your existing policy may. What landlord policies usually cover, what they leave out, and what you cannot pass to the tenant.
Guide
Selling a home that is let: with the tenant in place or empty
Sell with the tenant staying, or empty. Without the tenant's agreement, ground 1A needs four months' notice and cannot be used in the first year. Plus the EPC and the 60-day tax deadline.
Guide
Letting a home in England while you live abroad
The law of England applies to your let wherever you live: the same safety checks, deposit rules and paperwork. What changes is tax on the rent, an address in England and Wales for your tenant, and who deals with a leak at 2am.
Related terms
Glossary
Capital gains tax 60-day report
When you sell a UK home that is not your main home and owe capital gains tax, you must report and pay it to HMRC within 60 days of completion.
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Client money protection (CMP)
Cover that repays landlords and tenants if an agent loses or misuses money it holds for them. Compulsory for agents in England that hold client money.
Glossary
Council tax liability
Who must pay council tax on a home. Usually the tenant living there; the owner for an HMO, an empty home or where nobody lives there as their main home.
Glossary
Ground rent
A yearly payment a leaseholder makes to the freeholder under the lease. For most new long residential leases since 30 June 2022 it is limited to a peppercorn (nothing).
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Leasehold
Owning a home for a fixed number of years under a lease from the freeholder. Most flats in England are leasehold.
Glossary
Lodger
Someone who rents a room in the home the landlord lives in and shares living space with them. A lodger is not an assured tenant and has far fewer rights.