MTD for UK Landlords 2026: Your First Quarterly Deadline Is 7 August
Published · Updated · 3 min read
Making Tax Digital for Income Tax (MTD ITSA) is now mandatory for UK landlords whose qualifying gross income exceeded £50,000 on their 2024-25 tax return. The first quarterly update is due by 7 August 2026. If you own rental property in your personal name, this deadline matters as much as any compliance certificate on your portfolio.
MTD is not a one-off annual return. You keep digital records and submit quarterly summaries to HMRC throughout the tax year.
Key facts at a glance
- Mandatory from: 6 April 2026 (income over £50,000 on 2024-25 return)
- First quarterly deadline: 7 August 2026 (covers 6 April to 5 July 2026)
- Qualifying income: Combined gross UK property and self-employment income, before expenses
- Threshold drops: £30,000 from April 2027, £20,000 from April 2028
- 2026/27 grace period: No penalty points for late quarterly updates this year
Quick watch: tax is not just admin anymore
Are you in scope for MTD?
HMRC looks at your qualifying income: total gross income from UK property and self-employment combined, before expenses. If that figure was above £50,000 on your 2024-25 Self Assessment return, you must use MTD from 6 April 2026. See our guide on why your 2024-25 tax return is critical for MTD.
Limited company landlords are excluded. MTD applies to individuals and sole traders only.
Your quarterly deadlines for 2026/27
Each quarterly update covers a three-month period. You report income received and allowable expenses incurred during that window.
| Quarter | Period covered | Deadline |
|---|---|---|
| Quarter 1 | 6 April to 5 July 2026 | 7 August 2026 |
| Quarter 2 | 6 July to 5 October 2026 | 7 November 2026 |
| Quarter 3 | 6 October 2026 to 5 January 2027 | 7 February 2027 |
| Quarter 4 | 6 January to 5 April 2027 | 7 May 2027 |
After the fourth quarter you file your end-of-period statement and final declaration. See our complete Making Tax Digital guide for UK landlords.
What goes into each quarterly update?
You must use MTD-compatible software to keep digital records and submit updates to HMRC. Log rent, maintenance, agent fees, and other allowable costs as they happen, not in a year-end rush.
Grace period: what happens if you are late in 2026/27?
HMRC will not issue penalty points for late quarterly updates during 2026/27. From April 2027, missed quarters attract penalty points. Use the grace year to build the habit.
Watch: Making Tax Digital for landlords explained
Five priorities before 7 August
- Confirm your MTD status against the £50,000 threshold on your 2024-25 return.
- Choose MTD-compatible software.Lendlord's property management platform links rent tracking with MTD-ready records.
- Backfill April to July records before the 7 August deadline.
- Connect to HMRC through your Government Gateway account.
- Set calendar reminders a week before each quarterly deadline.
Short: the tax landscape has changed for landlords
Track rent, expenses, and MTD submissions in one place. Get your first quarterly update ready before 7 August.
Start free with LendlordFrequently asked questions
When is the first MTD deadline for UK landlords in 2026?
The first quarterly update for the 2026/27 tax year is due by 7 August 2026, covering income and expenses from 6 April to 5 July 2026.
What is qualifying income for MTD?
Qualifying income is your combined gross income from UK property and self-employment before expenses. If it exceeded £50,000 on your 2024-25 tax return, you must use MTD from 6 April 2026.
Is there a penalty grace period for MTD in 2026/27?
Yes. HMRC will not issue penalty points for late quarterly updates during the 2026/27 tax year. Penalty enforcement for late quarters begins from April 2027.
Do limited company landlords need MTD for Income Tax?
No. MTD for Income Tax applies to sole traders and individual landlords. Limited companies continue to file through Corporation Tax returns.