Do landlords need Making Tax Digital
Yes. Making Tax Digital for Income Tax applies to landlords in exactly the same way as sole traders. If your gross rental income, before expenses, crosses the threshold for your wave, you're mandated, whether or not you also run a business.
The test is the same, whatever your income is from
MTD doesn't have a separate rule for landlords. It tests combined gross income, before expenses, across every self-employment and property source you have, against the threshold for the year being assessed. Wave 1 was set at £50,000 of combined income on the 2024/25 return, and MTD has applied since 6 April 2026 to anyone over that, purely on rental income if that's all you have.
If you're both a landlord and self-employed
Your rental income and self-employment income are added together into one combined total before the threshold test is applied. Neither is tested on its own.
Common questions
Does it matter if I have no self-employment income, only rental?
No. MTD applies on rental income alone at the same thresholds. You do not need a separate business to be mandated.
What counts towards my threshold as a landlord?
Your gross rental income, before expenses, across all your property, UK and overseas. If you also run a self-employment business, that income is added to the same combined total.
Do landlords file on different dates?
No. The same quarterly deadlines (7 August, 7 November, 7 February and 7 May) and the same Final Declaration date apply, regardless of whether your income is from property or self-employment.
What about property held in a partnership?
Partnerships are not in scope for MTD for Income Tax yet. An extension has been announced but no date is confirmed.