Everything landlords need to know about MTD for Income Tax.
From April 2026, in-scope landlords file four quarterly digital submissions plus an annual finalisation. Here is what changes, who is in, and what network firms do to keep finalisation cheap and predictable.
Network service: MTD for landlords
Making Tax Digital for Income Tax (MTD for ITSA) is the biggest change to landlord tax administration in two decades. It replaces the annual self-assessment for in-scope landlords with quarterly digital filings, an end-of-period statement, and an annual finalisation, all submitted through HMRC-recognised compatible software.
The first wave (April 2026) pulls in landlords with combined gross property and self-employment income above £50,000 in 2024–25. The second wave (April 2027) drops the threshold to £30,000 and brings in another 970,000 landlords. A third wave at £20,000 has been announced for April 2028 but remains subject to government review.
The articles below cover the questions network firms field most often: who counts as in-scope, which software to choose, what to do when you miss a quarter, and how joint ownership interacts with the digital filing rules.
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