Last reviewed: June 2026. Tax thresholds and dates are set by HMRC and may change - always check the latest guidance on GOV.UK.
When MTD applies to landlords
You're brought into MTD for Income Tax once your qualifying income goes above the threshold for that phase. For landlords, qualifying income is your gross property income added to any gross self-employment income - it's based on turnover, not profit.
| From | Qualifying income | If this is you |
|---|---|---|
| 6 April 2026 | More than £50,000 | You're mandated now |
| 6 April 2027 | More than £30,000 | Mandated next year |
| 6 April 2028 | More than £20,000 | Mandated from 2028 |
No furnished vs unfurnished split
For the tax years from 2026/27 onwards there's no separate tax treatment for furnished and unfurnished property - you don't sort lettings into one bucket or the other. The Furnished Holiday Lettings (FHL) regime was abolished from April 2025. You report your property income and expenses as a single rental business.
What you'll do under MTD
Keep digital records of your lettings
Record rental income and allowable expenses digitally rather than totting them up once a year. Type entries in, import a spreadsheet, or (later) connect a bank feed.
Send four quarterly updates
A short running summary of your income and expenses, four times a year. See the how-to guide and the deadline calendar.
Submit your final declaration
After the tax year ends, confirm all your income and submit your final declaration by 31 January. It replaces the old Self Assessment return.
Getting set up with EasyTaxer
EasyTaxer is purpose-built for Making Tax Digital for Income Tax, developed against HMRC's MTD for Income Tax technical standards. Today EasyTaxer supports self-employment income end to end - so if you're a landlord who also has self-employment income (for example a sole trader with a rental on the side), you can get set up now.
Property income Coming soon
Dedicated support for UK and overseas property income is on the way. Register now to keep up to date, and start with your self-employment income today.
- Plain-English, step-by-step - no accounting jargon.
- Real-time tax estimates so there are no year-end surprises.
- Deadline tracking so you always know what's due next.
- Transparent pricing from £49/year - final price confirmed after you connect to HMRC.
Common questions
I have rental income and run a small business - which threshold am I in?
You add your gross property income to your gross self-employment income. The combined total decides which phase you fall into.
Does MTD replace my Self Assessment return?
Once you're in MTD, your final declaration replaces the annual return. You report quarterly during the year, then confirm at year-end.
New to all of this?
Start with what MTD for Income Tax is, or read about doing it yourself in MTD without an accountant.
Get ready for MTD
Register and connect to HMRC in minutes. Free to set up and explore - pay only when you make your first submission.