Does Making Tax Digital apply to landlords?
Making Tax Digital for Income Tax phases in for landlords and sole traders by turnover, starting with the highest incomes.
3 min read · Updated 2 August 2026
Overview
Making Tax Digital for Income Tax phases in for landlords and sole traders by turnover, starting with the highest incomes. Once in scope you keep digital records and send quarterly updates rather than a single annual return.
Practical guidance
- Check your gross property income against the current threshold each year.
- Move to digital record keeping before you are mandated, not after.
- Keep receipts and invoices in a format your software can attach.
Related content
General information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.