Making Tax Digital for landlords — landlord obligations in England
If your gross property income is above the applicable threshold ( £50,000 from April 2026), you must use HMRC-compatible software to keep digital records of all income and expenses, submit quarterly updates to HMRC, meet HMRC identity-confirmation requirements, and correct errors promptly. This applies to landlords with qualifying gross income above the threshold. The threshold reduces to £30,000 from April 2027.
The law that creates this obligation
Your obligations as a landlord
- Who this applies to: Landlords with qualifying income from property and self-employment above the applicable threshold: over £50,000 from April 2026, over £30,000 from April 2027, over £20,000 from April 2028.
- When it applies: From 6 April 2026 where qualifying income for 2024-25 exceeded £50,000. From 6 April 2027 where qualifying income for 2025-26 exceeded £30,000. From 6 April 2028 where qualifying income for 2026-27 exceeded £20,000. Ongoing quarterly submissions and continuous digital record-keeping from the relevant date.
- What you must do: Use HMRC-compatible software, keep digital records of all property income and expenses, submit quarterly updates, and meet HMRC identity-confirmation requirements.
What good evidence looks like
Your compliance file should contain
- Written record or document confirming this obligation has been met
- Date of compliance — email timestamp, signed receipt, or platform log
- Quarterly reminders set for submission deadlines; start of quarter alert.
Upload digital records and HMRC submission confirmations for each quarter.
Record this obligation in your LettingsLedger workspace
Upload evidence, set reminders, and build a timestamped compliance record — all in one place.
Consequences of non-compliance
Financial penalties for late or inaccurate submissions.
Further reading for landlords
LettingsLedger is a compliance evidence governance platform. It is not a legal services provider and does not provide legal advice. Content is derived from UK primary legislation at legislation.gov.uk and official GOV.UK sources. Reflects the position as at June 2026. A GovProtocol product by Pertheo Limited.