Making Tax Digital for landlords — the April 2026 rollout

Making Tax Digital for Income Tax (MTD ITSA) has been threatened, delayed, and rescheduled for nearly a decade. April 2026 is the date that actually lands. Here's what UK landlords need to know.

Who's in scope from April 2026

• Self-employed individuals with gross trading income above £50,000.
• Landlords with gross rental income above £50,000.
• Combined self-employment + rental income above £50,000.

From April 2027, the threshold drops to £30,000. Most active landlords with more than one rental property will hit this threshold.

What the new obligations actually are

1. Digital records. All rental income and expense records must be kept digitally — spreadsheets count if they're using MTD-compatible software, but loose paper records don't.
2. Quarterly submissions. Four updates per tax year to HMRC, summarising income and expenses to date. Due 5 August, 5 November, 5 February, and 5 May.
3. End-of-period statement (EOPS). Annual confirmation that the quarterly data is complete and accurate.
4. Final declaration. What used to be the Self Assessment tax return. Combines all income sources, allowances, and final tax position.

Penalties under the new regime

• Points-based system for missed quarterly submissions. Four points = £200 penalty. Points reset annually.
• Late payment interest from the original due date (currently 8.75% pa).
• Persistent non-compliance can trigger formal investigation.

How this stacks with the RRA Written Information Sheet

For landlords, April 2026 (or April 2027) MTD and the 31 May 2026 RRA WIS deadline land in the same window. The combined regulatory load is significant for portfolios under five properties — properties that have historically been managed in a spreadsheet are now expected to operate with proper digital infrastructure.

The MTD and RRA changes together push the cost of running a small rental portfolio from "spreadsheet + accountant once a year" to "proper software, quarterly cadence, ongoing compliance work."

What Incorpwise handles

The Incorpwise landlord tax subscription (£9.99/property/month, capped at 10 properties) covers:

• MTD ITSA quarterly submissions to HMRC, generated automatically from your transaction data
• RRA Written Information Sheets, generated and delivered with timestamped proof
• Digital record keeping that meets MTD evidence standards
• Annual EOPS preparation
• Final declaration coordination with your accountant (or our partner accountancy firm if you don't have one)

Setup is around ten minutes per property. We pull EPC, Gas Safety, and Electrical data from public registers where available. Subscribe from the home page.