# Making Tax Digital for Landlords: Rent Before Expenses Over £30,000 Means April 2027, Your Share if Joint

> When Making Tax Digital reaches a landlord, how a jointly owned let counts, and what you record and send for each property business. Put your own lets on the street and see which April catches you.

- Page: https://makingtaxdigitalcalculator.co.uk/making-tax-digital-for-landlords/
- Published: 7 November 2026 (2026-11-07T08:27:04+00:00)
- Updated: 7 November 2026 (2026-11-07T08:27:04+00:00)
- Checked: 6 November 2026 (the newest day this page says its figures were checked)
- Published by: Piyush Choudhary (https://makingtaxdigitalcalculator.co.uk/about/#publisher)
- Reviewer: Deepika Jhajharia (https://makingtaxdigitalcalculator.co.uk/about/#reviewer-deepika-jhajharia)
- How we check the figures: https://makingtaxdigitalcalculator.co.uk/how-we-check/
- How we write the pages: https://makingtaxdigitalcalculator.co.uk/editorial-policy/
- Corrections: https://makingtaxdigitalcalculator.co.uk/corrections/
- Contact: https://makingtaxdigitalcalculator.co.uk/contact/
- General information, not tax advice: HMRC decides what applies to you. For your own case, ask HMRC or a tax adviser.
- An independent Making Tax Digital calculator for UK sole traders and landlords: whether Making Tax Digital for Income Tax applies to you, from which April, and what it means. Not HMRC, and not a government website. Every figure is from GOV.UK, HMRC or legislation.gov.uk, with the day it was checked.

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Making Tax Digital reaches a landlord through their qualifying income, which is their share of the rent before any expenses, added to any self-employed turnover. Over £50,000 on a 2024–25 tax return meant starting on 6 April 2026. Over £30,000 on a return for 2025–26 means 6 April 2027, and over £20,000 for 2026–27 means 6 April 2028. However many houses you let in the UK, they make one property business, and everything you let abroad makes another. Each keeps its own digital records and sends its own quarterly updates.

Build your own street below. Every let is a house, painted for the part of it that’s yours, and the kerb in front adds up the rent that counts, running towards the red bollard at the threshold. It opens with Nadia’s lets. It’s all worked out in your browser, and nothing you type is sent anywhere.

The houses, in the street’s order

1. 1 **Flat, Leeds** UK let · all of it · £10,200 rent £10,200
2. 2 **House, Leeds, half with her sister** UK let · half yours · £18,000 rent £9,000
3. 3 **Holiday cottage, Whitby, a quarter** UK holiday let · your share after expenses £2,300
4. 4 **Flat, Valencia** Let abroad · all of it · £9,600 rent £9,600
5. **Off the street** £38,000 from a job, a pension or dividends Not counted

Qualifying income, 2025 to 2026

£31,100

- **UK property business** Nos. 1, 2 and 3 **£21,500**
- **Foreign property business** No. 4 **£9,600**
- **Pay from a job, a pension or dividends** £38,000, off the street **Not counted**

More than £30,000From **6 April 2027** at the latest

Making Tax Digital for Income Tax applies to you from 6 April 2027 at the latest. Your 2025 to 2026 tax return decides it, with qualifying income of £31,100, which is more than £30,000.

An estimate, not advice. HMRC decides.

From then you send 4 quarterly updates a year for each business (UK property and foreign property), 8 in all, and one tax return. [The dates are on our deadlines page.](/making-tax-digital-deadlines/)

- Furnished holiday lettings count as property income. HMRC's qualifying income page does not mention them, but its agent toolkit counts them in gross property income and its guidance treats UK furnished holiday lettings as part of your UK property business from April 2025.
- You said you are only told your share after expenses. HMRC says it uses that figure for your qualifying income.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk); [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK); and 10 more. Checked 6 November 2026.

All 13 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk), checked 6 November 2026
2. [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk), checked 6 November 2026
3. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK), checked 6 November 2026
5. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
6. [Get ready for MTD: an agent toolkit – Planning](https://www.gov.uk/guidance/get-ready-for-mtd-an-agent-toolkit/planning) (GOV.UK), checked 6 November 2026
7. [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
8. [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time) (GOV.UK), checked 6 November 2026
9. [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
10. [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK), checked 6 November 2026
11. [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK), checked 6 November 2026
12. [Penalties for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
13. [SALF1440 – Self Assessment: the legal framework: Exemptions: Exemptions by reference to amount of income](https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf1440) (HMRC manual), checked 6 November 2026

Every street on the drawing, worked out by the same rules

- Nadia 2025–26 tax return Flat, Leeds **£10,200** House, Leeds, half with her sister **£9,000** Holiday cottage, Whitby, a quarter **£2,300** Flat, Valencia **£9,600** £38,000 from a job **not counted** Qualifying income **£31,100** Businesses UK property and foreign property In from **6 April 2027** at the latest
- Raj 2025–26 tax return Painting and decorating **£19,000** Flat, Croydon **£13,000** Qualifying income **£32,000** Businesses self-employment and UK property In from **6 April 2027** at the latest
- Owen 2026–27 tax return House, Swansea **£14,400** Flat, Swansea, from October **£6,000** Qualifying income **£20,400** Businesses UK property In from **6 April 2028** at the latest
- Grace 2026–27 tax return Flat, Norwich, from October **£21,600** £41,000 from a job **not counted** Qualifying income **£21,600** £10,800 came in, scaled to a year Businesses UK property In from **6 April 2028** at the latest
- Imran 2026–27 tax return Flat, Derby, sold in October **£8,000** Flat, Porto, from January **£4,000** Qualifying income **£12,000** £9,000 came in, scaled to a year £24,000 with each business scaled on its own, over £20,000 Businesses UK property and foreign property Not over £20,000, so not in from 6 April 2028 on this return

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk); [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK); and 8 more. Checked 6 November 2026.

All 11 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk), checked 6 November 2026
2. [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk), checked 6 November 2026
3. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK), checked 6 November 2026
5. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
6. [Get ready for MTD: an agent toolkit – Planning](https://www.gov.uk/guidance/get-ready-for-mtd-an-agent-toolkit/planning) (GOV.UK), checked 6 November 2026
7. [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
8. [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time) (GOV.UK), checked 6 November 2026
9. [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
10. [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK), checked 6 November 2026
11. [SALF1440 – Self Assessment: the legal framework: Exemptions: Exemptions by reference to amount of income](https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf1440) (HMRC manual), checked 6 November 2026

Nadia is a physiotherapist in Leeds. She lets a flat she owns outright for £10,200 a year, and a house she owns with her sister for £18,000, half of which is hers. She has a quarter share of a holiday cottage in Whitby, and the agent only ever tells her the £2,300 left for her once the bills are paid. And she lets a flat in Valencia for £9,600. Her qualifying income for 2025–26 is £31,100, and her £38,000 salary doesn’t come into it. That’s more than £30,000, so a return like that brings her in from 6 April 2027 at the latest, with two businesses to send updates for.

## When does Making Tax Digital start for landlords?

It starts when you’re a landlord or a sole trader registered for Self Assessment, you have income from property or self-employment, or both, and your qualifying income is more than the threshold for the tax year. The figure comes off a tax return you’ve already sent, for the tax year two before the one it decides.

1. Qualifying income on your 2024–25 tax return more than **£50,000** you start on **6 April 2026**
2. Qualifying income on your 2025–26 tax return more than **£30,000** you start on **6 April 2027**
3. Qualifying income on your 2026–27 tax return more than **£20,000** you start on **6 April 2028**

The bollard on the street stands at the plate for the tax return you pick.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax) (GOV.UK); and 3 more. Checked 6 November 2026.

All 5 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk), checked 6 November 2026
2. [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
3. [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time) (GOV.UK), checked 6 November 2026
4. [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
5. [SALF1440 – Self Assessment: the legal framework: Exemptions: Exemptions by reference to amount of income](https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf1440) (HMRC manual), checked 6 November 2026

Being exactly on a threshold doesn’t count as being over it. The law says “not more than”, so rent of exactly £30,000 on a return for 2025–26 doesn’t bring you in from that return. A penny more would.

Once you’re in, a quieter year afterwards doesn’t take you out. A lower income takes you out after 3 tax years in a row at or under the threshold. HMRC writes to people its records show are over the line, but not getting a letter doesn’t mean you’re out. It’s still for you to check.

When your first quarterly update is due, and every date after it, is on [our deadlines page](/making-tax-digital-deadlines/), for whichever April you start. Our sign-up guide goes through signing up, step by step.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time) (GOV.UK); [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax) (GOV.UK); and 3 more. Checked 6 November 2026.

All 6 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk), checked 6 November 2026
2. [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time) (GOV.UK), checked 6 November 2026
3. [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
4. [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
5. [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK), checked 6 November 2026
6. [SALF1440 – Self Assessment: the legal framework: Exemptions: Exemptions by reference to amount of income](https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf1440) (HMRC manual), checked 6 November 2026

National Residential Landlords Association (NRLA) on YouTube 2 April 2026 · 11 min 18 s **Making Tax Digital for Landlords – Everything You Need to Know | MTD for Landlords Guide** The landlords’ association’s guide, recorded just before the April 2026 start. The NRLA sells software of its own. This site sells nothing and recommends no software. [Watch on YouTube](https://www.youtube.com/watch?v=wHV1QoGFSKk)

## Is it rent or profit that counts for Making Tax Digital?

Rent. Qualifying income is your rent before a penny of expenses comes off, so mortgage interest, repairs, letting agents’ fees and insurance make no difference to whether you’re in. A landlord can make a thin profit, or a loss, and still be over the threshold.

Delia lets three flats in Bristol for £31,500 a year between them. After the mortgage interest, the repairs and her agent’s fees she keeps about £6,000. Her qualifying income is the whole £31,500, which is more than £30,000, so a 2025–26 return like that brings her in from 6 April 2027.

Rent here means more than the monthly payments. HMRC’s own list of property income takes in rent, premiums for the grant of a lease, and reverse premiums and inducements. The law adds up the income that goes on your tax return from each property business and trade, “before any deductions”.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK); [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK); and 1 more. Checked 6 November 2026.

All 4 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk), checked 6 November 2026
2. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
3. [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026

## How does jointly owned property count?

Only your share counts, and the other owners count theirs. HMRC’s own worked example, a let shared equally with a sibling, is on our [qualifying income calculator](/making-tax-digital-qualifying-income-calculator/). On the street, type the rent for the whole property and say how much of it is yours, as half, a third, a quarter or a percentage. The house is painted for your part, and the dividing lines show the rest.

Some joint owners never see the whole rent. A managing agent, or the other owners, may only tell you your share once the bills have been paid. HMRC says that if all you’re given is your share after expenses, it uses that figure for your qualifying income. That’s Nadia’s cottage. Choose “I’m only told my share after expenses” and type what you were told, and the house is drawn hatched, as a figure that’s already net.

The same goes for records and updates. You keep digital records of your share of the income and expenses only, and you don’t have to link them to the other owner’s records. In each quarterly update for a joint let, HMRC lets you send either the income and the expenses or the income alone. If you leave the expenses out during the year, you add them before your tax return by sending your fourth update again.

All of this is about property you own jointly. Letting through a partnership is different. Your share of a partnership’s profit doesn’t count towards qualifying income, and HMRC hasn’t set a date for partnerships to use Making Tax Digital. Our [exemptions guide](/making-tax-digital-exemptions/) covers who else is left out.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk); [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk); [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK); and 4 more. Checked 6 November 2026.

All 7 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk), checked 6 November 2026
2. [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk), checked 6 November 2026
3. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026
5. [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK), checked 6 November 2026
6. [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
7. [Government announces phased mandation of Making Tax Digital for ITSA](https://www.gov.uk/government/news/government-announces-phased-mandation-of-making-tax-digital-for-itsa) (HMRC press release, GOV.UK), checked 6 November 2026

## Is each rental property a separate business?

No. Everything you let in the UK is one UK property business, however many houses or flats there are, and everything you let outside the UK is one foreign property business. Each trade you run yourself is a business of its own. That’s why the street draws your UK lets as one unbroken terrace, your lets abroad as a second terrace across the water, and each business of your own as a building standing apart.

It matters because records and quarterly updates go business by business. A landlord with six flats in Manchester sends one set of updates. A landlord with one flat in Manchester and one in Lisbon sends two.

Buying another UK property doesn’t start a new income source. HMRC says it forms part of your existing property business, so its rent goes into the books you already keep. A first let abroad is different, as it starts a foreign property business you didn’t have before, and we read that as a new income source. If you’re already in Making Tax Digital, HMRC’s guidance is that a new source joins your quarterly updates once it has been on a tax return, though you can start it sooner.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/3/made) (legislation.gov.uk); [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK); [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK). Checked 6 November 2026.

Rent from a let abroad counts only for a tax year you were UK resident. Untick “UK resident” above the street and Nadia’s Valencia flat drops off the books. The [qualifying income calculator](/making-tax-digital-qualifying-income-calculator/) goes through what counts for someone who wasn’t resident, and people who live abroad have exemptions of their own, which our [exemptions guide](/making-tax-digital-exemptions/) sets out.

Sources: [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK); [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK). Checked 6 November 2026.

## Do furnished holiday lets count for Making Tax Digital?

Yes. A furnished holiday let counts as property income, and HMRC’s guidance puts UK holiday lets in your UK property business, in the same books as your other UK lets. HMRC’s page on qualifying income doesn’t mention holiday lets, but its toolkit for agents counts them in gross property income. That’s why Nadia’s cottage stands in the same terrace as her Leeds flats, and why her share of it counts in the same total.

Sources: [Get ready for MTD: an agent toolkit – Planning](https://www.gov.uk/guidance/get-ready-for-mtd-an-agent-toolkit/planning) (GOV.UK); [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK). Checked 6 November 2026.

## What does Making Tax Digital compliance mean for a landlord?

You keep digital records, send quarterly updates for each business and send a tax return at the end of the year, all through software that works with Making Tax Digital. An agent can take on any of it. The keyring below has a key for each, and the keys for quarterly updates are cut for your own street, one for each business on it, with a notch for every update in the year.

Cut for Nadia’s street: 2 update keys, one for each business it has.

1. 1Digital records Every rent and every expense, with its amount, its date and a category. For a let you own with someone else, only your share. Below £90,000 of turnover, UK property records can just say income or expense, and flag any restricted finance cost. Kept for 5 years after the 31 January deadline, with the bank statements and invoices behind them.
2. 2Quarterly updates, UK property 4 a year, due by 7 August, 7 November, 7 February and 7 May. Each one covers the tax year so far. HMRC sees the totals, never your receipts. A total for each of 4 income and 9 expense categories, finance costs on lines of their own. Sent even for a quarter with nothing in it.
3. 3Quarterly updates, foreign property 4 a year, due by 7 August, 7 November, 7 February and 7 May. Each one covers the tax year so far. HMRC sees the totals, never your receipts. Every let outside the UK in the one update, whichever country it is in. Sent even for a quarter with nothing in it.
4. 4Tax return Once a year, through the same software, by 31 January after the tax year ends. Making Tax Digital doesn’t change how or when you pay your tax.
5. 5Software It has to work with Making Tax Digital. HMRC’s software finder lists what does, and recommends none of it. Spreadsheets can stay, linked to HMRC by bridging software. You connect it to HMRC again every 18 months.
6. 6An agent, if you use one 1 main agent at a time, and as many supporting agents as you like. Only your main agent can send your tax return. You authorise an agent through a link they send you, which lasts 21 days.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk); [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK); [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK); and 9 more. Checked 6 November 2026.

All 12 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk), checked 6 November 2026
2. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026
3. [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK), checked 6 November 2026
4. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
5. [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK), checked 6 November 2026
6. [Making Tax Digital for Income Tax: quarterly update direction](https://www.gov.uk/government/publications/update-notice-for-making-tax-digital-for-income-tax/making-tax-digital-for-income-tax-update-notice) (GOV.UK), checked 6 November 2026
7. [Use Making Tax Digital for Income Tax – Submit your tax return](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return) (GOV.UK), checked 6 November 2026
8. [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time) (GOV.UK), checked 6 November 2026
9. [Use Making Tax Digital for Income Tax – Get your software ready](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/get-your-software-ready) (GOV.UK), checked 6 November 2026
10. [Choose the right software for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
11. [Choose agents for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/choose-agents-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
12. [Authorise an agent for taxes that use the digital handshake](https://www.gov.uk/guidance/authorise-an-agent-to-deal-with-certain-tax-services-for-you) (GOV.UK), checked 6 November 2026

Making Tax Digital doesn’t change how or when you pay your tax, and you still send a tax return for every tax year. It goes through your software, by 31 January after the tax year ends.

## What records does a landlord have to keep?

A digital record of every amount of rent that comes in and every expense that goes out, each with the amount, the date and a category. The categories are the ones Self Assessment already uses. The records live in software that works with Making Tax Digital, or in a spreadsheet linked to HMRC by bridging software, and you keep the bank statements and invoices behind them as well.

You keep the records for at least 5 years after the 31 January deadline for the tax year. So the records for 2027 to 2028 have to be kept until at least 31 January 2034.

### Simpler records below £90,000

If your turnover is under £90,000, HMRC lets you record in less detail. A landlord with UK residential property then records whether each item is income or an expense and, for an expense, whether it’s a restricted finance cost. Once turnover reaches £90,000, every record for that income source has to be categorised in full, and HMRC suggests doing that from the start if you’re not sure you’ll stay under it. HMRC says the threshold doesn’t apply to foreign property income.

### Why finance costs get a flag of their own

Because the update keeps them apart. HMRC’s categories for UK property have one line for residential property finance costs and another for residential finance costs brought forward, separate from every other expense and from non-residential finance costs. Finance costs on a residential let go on those lines, and HMRC counts mortgage interest as one, along with interest on a loan to buy furnishings and the fees for taking out or repaying a mortgage or loan. So even on the simpler records you say which expenses are restricted finance costs, and your software can put them on the right line.

Sources: [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK); [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK); [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK); and 4 more. Checked 6 November 2026.

All 7 sources

1. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026
2. [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change) (GOV.UK), checked 6 November 2026
3. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
4. [Making Tax Digital for Income Tax: quarterly update direction](https://www.gov.uk/government/publications/update-notice-for-making-tax-digital-for-income-tax/making-tax-digital-for-income-tax-update-notice) (GOV.UK), checked 6 November 2026
5. [Use Making Tax Digital for Income Tax – Get your software ready](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/get-your-software-ready) (GOV.UK), checked 6 November 2026
6. [Choose the right software for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
7. [Restricting finance cost relief for individual landlords](https://www.gov.uk/government/publications/restricting-finance-cost-relief-for-individual-landlords/restricting-finance-cost-relief-for-individual-landlords) (GOV.UK), checked 6 November 2026

HM Revenue and Customs (HMRCgovuk) on YouTube 26 June 2026 · 2 min 51 s **How do I choose software for Making Tax Digital for Income Tax?** HMRC’s own short guide to choosing software, including for property income, and the difference between all-in-one and bridging software. On GOV.UK’s Making Tax Digital videos page since 24 July 2026. [Watch on YouTube](https://www.youtube.com/watch?v=rXk3ZseEklM)

## What goes in a landlord’s quarterly update?

A total for each income and expense category, for the tax year so far, sent separately for each property business. Your software adds the totals up from your records, and HMRC sees only the totals, never your receipts or invoices. For UK property that’s 4 income lines and 9 expense lines, the same for one flat as for forty. A foreign property business has 2 income lines and 1 for expenses.

One ledger for the UK and one for abroad, whatever the size of the portfolio. The lines are HMRC’s update categories for each.

Book 1

UK property business

Every house, flat and holiday let you have in the UK, your share of any you own with someone else, however many there are

On Nadia’s street: Nos. 1, 2 and 3

Each quarterly update: a total for each line, the year so far

| Income 4 | £ |
| --- | --- |
| Total rent |  |
| Other income from property |  |
| Premiums for the grant of a lease |  |
| Reverse premiums and inducements |  |

| Expenses 9 | £ |
| --- | --- |
| Rent, rates, insurance and ground rents |  |
| Property repairs and maintenance |  |
| Non-residential property finance costs |  |
| Residential property finance costs (a restricted finance cost) |  |
| Residential finance costs brought forward (a restricted finance cost) |  |
| Legal, management and other professional fees |  |
| Costs of services provided, including wages |  |
| Travel expenses |  |
| Other allowable property expenses |  |

Restricted finance costs go on the residential finance cost lines. Even the simpler records flag them.

4 a year, due by **7 Aug** **7 Nov** **7 Feb** **7 May**

Turnover under £90,000: your records can just say income or expense, and whether an expense is a restricted finance cost. From £90,000, every record is categorised in full.

Book 2

Foreign property business

Every let outside the UK, in whichever country, as one business

On Nadia’s street: No. 4

Kept apart from the UK book

- Its own quarterly updates, 4 a year, on the same dates as the UK book.
- Its rent counts towards qualifying income only for a tax year you were UK resident.
- HMRC says the £90,000 turnover threshold for simpler records does not apply to foreign property income.
- HMRC’s direction gives it no line of its own for finance costs.

| Income 2 | £ |
| --- | --- |
| Total rents and other receipts |  |
| Premiums for the grant of a lease |  |

| Expenses 1 | £ |
| --- | --- |
| Allowable property expenses (rent, repairs, legal fees, cost of services provided) |  |

4 a year, due by **7 Aug** **7 Nov** **7 Feb** **7 May**

And a book for each business you run yourself

Every sole trade keeps its own records and sends its own updates, 2 income and 13 expense categories each. A landlord with a trade on the side keeps two books, or more.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk); [Making Tax Digital for Income Tax: quarterly update direction](https://www.gov.uk/government/publications/update-notice-for-making-tax-digital-for-income-tax/making-tax-digital-for-income-tax-update-notice) (GOV.UK); [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK); and 3 more. Checked 6 November 2026.

All 6 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk), checked 6 November 2026
2. [Making Tax Digital for Income Tax: quarterly update direction](https://www.gov.uk/government/publications/update-notice-for-making-tax-digital-for-income-tax/making-tax-digital-for-income-tax-update-notice) (GOV.UK), checked 6 November 2026
3. [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK), checked 6 November 2026
5. [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records) (GOV.UK), checked 6 November 2026
6. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026

Each update counts from the start of the tax year, so the fourth one covers the whole year. A correction made during the year goes into the next update. And if a quarter brought in nothing and cost nothing, you still send an update with nothing in it.

Updates are due by 7 August, 7 November, 7 February and 7 May, whichever quarters you use. A late one can earn a penalty point, though not for the 2026 to 2027 tax year. At 4 points there’s a penalty of £200, and another each time you miss a deadline after that. For people who join in April 2027 the Budget on 28 October 2026 announced no points for late updates in 2027 to 2028 either, but that is not yet law. [Our penalties calculator](/making-tax-digital-penalties-calculator/) shows how points add up and when they go.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk); [Finance Act 2021, Schedule 24, Paragraph 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/5) (legislation.gov.uk); [Finance Act 2021, Schedule 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24) (legislation.gov.uk); and 8 more. Checked 6 November 2026.

All 11 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made) (legislation.gov.uk), checked 6 November 2026
2. [Finance Act 2021, Schedule 24, Paragraph 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/5) (legislation.gov.uk), checked 6 November 2026
3. [Finance Act 2021, Schedule 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24) (legislation.gov.uk), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK), checked 6 November 2026
5. [Penalties for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
6. [Get ready for MTD: an agent toolkit – Understanding Making Tax Digital for Income Tax](https://www.gov.uk/guidance/get-ready-for-mtd-an-agent-toolkit/understanding-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
7. [Penalties for Making Tax Digital for Income Tax volunteers](https://www.gov.uk/guidance/penalties-for-income-tax-self-assessment-volunteers) (GOV.UK), checked 6 November 2026
8. [Budget 2025 — Overview of tax legislation and rates (OOTLAR)](https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar) (Budget document, GOV.UK), checked 6 November 2026
9. [Budget 2026 — Overview of tax legislation and rates (OOTLAR)](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar) (Budget document, GOV.UK), checked 6 November 2026
10. [436,000 sole traders and landlords make their tax digital](https://www.gov.uk/government/news/436000-sole-traders-and-landlords-make-their-tax-digital) (HMRC press release, GOV.UK), checked 6 November 2026
11. [Deadline approaches for first Making Tax Digital quarterly update](https://www.gov.uk/government/news/deadline-approaches-for-first-making-tax-digital-quarterly-update) (HMRC press release, GOV.UK), checked 6 November 2026

## Can a letting agent or accountant send it for you?

Yes, once you’ve authorised them with HMRC as your agent. You can have 1 main agent at a time and any number of supporting agents. A main agent can do almost everything you can, apart from setting up a Direct Debit for you and changing how HMRC contacts you. Only your main agent can send your tax return.

A supporting agent sees only your business and property income. They can sign you up, keep your records and send quarterly updates, but they can’t send the tax return or see your tax calculation. So a letting agent who keeps the books for your flats could send the updates while your accountant, as main agent, files the return. If more than one agent works on the same business, HMRC wants one combined update for each period and one combined return, so agree early who sends what.

You authorise an agent through a link they send you, and the link lasts 21 days. An agent who collects your rent isn’t acting for you with HMRC unless you’ve authorised them. And if you change agents, digital records from earlier years don’t move across by themselves, so ask for a copy before you part.

Sources: [Choose agents for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/choose-agents-for-making-tax-digital-for-income-tax) (GOV.UK); [Authorise an agent for taxes that use the digital handshake](https://www.gov.uk/guidance/authorise-an-agent-to-deal-with-certain-tax-services-for-you) (GOV.UK). Checked 6 November 2026.

## Does income from a job or a pension count?

No. Pay from a job taxed through PAYE doesn’t count, and nor does the State Pension, a private pension, dividends or savings interest. HMRC leaves out everything except self-employment and property income. It all still goes on your tax return, but none of it brings you into Making Tax Digital.

Grace teaches in Norwich for £41,000 a year, and in October she let a flat for the first time. Only the rent from the flat comes into her qualifying income, which is worked out further down. On the street her salary stands off to one side as an outline, with nothing painted on the kerb for it.

Source: [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK). Checked 6 November 2026.

## Do you add rent to self-employed income?

Yes. Your turnover from any business you run yourself is added to your share of the rent, and the total is tested against the threshold.

Raj decorates houses in south London and took £19,000 in 2025–26. He also lets a flat in Croydon for £13,000. Neither is over £30,000 on its own, but together they come to £32,000, so a 2025–26 return like that brings him in from 6 April 2027. He’d then keep two sets of books, one for the decorating and one for his UK property business, and send updates for each. The [qualifying income calculator](/making-tax-digital-qualifying-income-calculator/) takes any mix of businesses and other income, line by line.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk); [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK); and 1 more. Checked 6 November 2026.

All 4 sources

1. [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk), checked 6 November 2026
2. [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1) (legislation.gov.uk), checked 6 November 2026
3. [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK), checked 6 November 2026
4. [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates) (GOV.UK), checked 6 November 2026

## What if you start letting, or sell, part-way through the year?

Part-year rent is scaled up to a full year, and HMRC says landlords have to do that sum themselves, as it does it only for sole traders, and only when it has the information. The [qualifying income calculator](/making-tax-digital-qualifying-income-calculator/) goes through the scaling month by month.

Grace’s flat in Norwich was first let in October. By the end of the tax year it had brought in £10,800, six months’ rent. It’s her only property or business income, so it’s scaled up to a year, which doubles it to £21,600. That’s over £20,000, so a 2026–27 return like that brings her in from 6 April 2028, though far less than £20,000 actually came in. She’s the landlord most likely to miss it, as nobody does the sum for her.

A flat added to lets you already have isn’t scaled up on its own. Owen let a house in Swansea all year for £14,400, and the flat he bought in October brought in £6,000 by April. His rent ran all year, so nothing is scaled, and his £20,400 for 2026–27 is just over £20,000.

Scaling a short stretch can give a large figure. A first let from March that brought in £2,600 by April scales to £31,200. Regulation 26(d) adjusts the income “proportionately on the basis of the length of the period or, if it appears that that method would work unreasonably or unjustly, on a just and reasonable basis”, so HMRC may use another just and reasonable basis in a case like that. Ask HMRC before you rely on either figure.

### Selling a property

If you sell one let and keep others, or keep a business going, the sold flat’s rent still counts for that year. HMRC’s own example is a sole trader who sold the one property they let. Because the self-employment carries on, the rent still counts. Stopping one UK let while you go on letting others doesn’t stop your property business, and you don’t have to tell HMRC about it.

Selling your last let is different if it leaves you with no property or self-employment income at all. If you’re already in Making Tax Digital, you tell HMRC by the quarterly update deadline for the period it stopped in, send that last update, and send the year’s tax return through your software. After that tax year you no longer need Making Tax Digital. If you hadn’t joined, you tell HMRC before the next tax year starts.

Where your lets ran in different parts of the year, scaling your income as a whole and scaling each business on its own can give different totals, and the street draws the second as a dashed mark on the kerb. Imran’s street, in the list above it, is one. Why the two differ is set out on the [qualifying income calculator](/making-tax-digital-qualifying-income-calculator/). If your totals land either side of a threshold, ask HMRC which it applies.

Sources: [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made) (legislation.gov.uk); [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax) (GOV.UK); [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources) (GOV.UK). Checked 6 November 2026.

## Official pages this page cites

- [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/7/chapter/2/made)
- [Taxes Management Act 1970, Schedule A1 (Digital reporting and record-keeping)](https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1)
- [Use Making Tax Digital for Income Tax – Create digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records)
- [Use Making Tax Digital for Income Tax – Add or cease income sources](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/add-or-cease-income-sources)
- [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax)
- [Get ready for MTD: an agent toolkit – Planning](https://www.gov.uk/guidance/get-ready-for-mtd-an-agent-toolkit/planning)
- [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax)
- [Use Making Tax Digital for Income Tax – Using Making Tax Digital for Income Tax for the first time](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time)
- [Find out if you can get an exemption from Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax)
- [Use Making Tax Digital for Income Tax – If your circumstances change](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change)
- [Use Making Tax Digital for Income Tax – Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates)
- [Penalties for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax)
- [SALF1440 – Self Assessment: the legal framework: Exemptions: Exemptions by reference to amount of income](https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf1440)
- [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/regulation/9/made)
- [Government announces phased mandation of Making Tax Digital for ITSA](https://www.gov.uk/government/news/government-announces-phased-mandation-of-making-tax-digital-for-itsa)
- [The Income Tax (Digital Obligations) Regulations 2026](https://www.legislation.gov.uk/uksi/2026/336/part/3/made)
- [Making Tax Digital for Income Tax: quarterly update direction](https://www.gov.uk/government/publications/update-notice-for-making-tax-digital-for-income-tax/making-tax-digital-for-income-tax-update-notice)
- [Use Making Tax Digital for Income Tax – Submit your tax return](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return)
- [Use Making Tax Digital for Income Tax – Get your software ready](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/get-your-software-ready)
- [Choose the right software for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax)
- [Choose agents for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/choose-agents-for-making-tax-digital-for-income-tax)
- [Authorise an agent for taxes that use the digital handshake](https://www.gov.uk/guidance/authorise-an-agent-to-deal-with-certain-tax-services-for-you)
- [Restricting finance cost relief for individual landlords](https://www.gov.uk/government/publications/restricting-finance-cost-relief-for-individual-landlords/restricting-finance-cost-relief-for-individual-landlords)
- [Finance Act 2021, Schedule 24, Paragraph 5](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/5)
- [Finance Act 2021, Schedule 24](https://www.legislation.gov.uk/ukpga/2021/26/schedule/24)
- [Get ready for MTD: an agent toolkit – Understanding Making Tax Digital for Income Tax](https://www.gov.uk/guidance/get-ready-for-mtd-an-agent-toolkit/understanding-making-tax-digital-for-income-tax)
- [Penalties for Making Tax Digital for Income Tax volunteers](https://www.gov.uk/guidance/penalties-for-income-tax-self-assessment-volunteers)
- [Budget 2025 — Overview of tax legislation and rates (OOTLAR)](https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar)
- [Budget 2026 — Overview of tax legislation and rates (OOTLAR)](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar)
- [436,000 sole traders and landlords make their tax digital](https://www.gov.uk/government/news/436000-sole-traders-and-landlords-make-their-tax-digital)
- [Deadline approaches for first Making Tax Digital quarterly update](https://www.gov.uk/government/news/deadline-approaches-for-first-making-tax-digital-quarterly-update)