Home / Help / Making Tax Digital
Does Making Tax Digital apply to all landlords?
Last verified 23 October 2026
No. It applies to landlords registered for Self Assessment whose qualifying income is over the threshold. That is over £50,000 from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028.
Qualifying income is your total self-employment and property income before expenses. HMRC checks it against your Self Assessment return for an earlier year: the 2024 to 2025 return for the April 2026 start, 2025 to 2026 for April 2027, and 2026 to 2027 for April 2028. Employment income, dividends and pensions do not count. For jointly owned property, only your share counts.
If your qualifying income is £20,000 or less, you are exempt and keep filing your Self Assessment return as now. Some landlords are also exempt for other reasons, such as being digitally excluded. HMRC writes to people who need to start, but if you do not get a letter you are still responsible for checking.
Read next
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax
- GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax