Making Tax Digital: Key deadlines and timelines to know

Making Tax Digital for Income Tax is being introduced in phases and brings with it several important deadlines that landlords need to be aware of. The requirements differ depending on gross annual income, and once in place, affected taxpayers will need to submit updates to HMRC multiple times throughout the year rather than relying on a single annual return.

With significant changes on the horizon, understanding when Making Tax Digital applies to you and what reporting is required is essential. Missing key dates or misunderstanding the timeline could result in penalties, increased administrative burden, or last-minute compliance challenges as the rules come into force.

To help you prepare, we have outlined the key Making Tax Digital deadlines and timelines below so you can track what applies to you and plan ahead with confidence. For broader guidance, practical advice, and updates as the legislation evolves, you can also explore our complete Making Tax Digital guide, which brings together a range of resources on Making Tax Digital and other important tax changes.

Making Tax Digital is a Government initiative to modernise the tax system by requiring businesses to keep and submit records of their property income and allowable expenses digitally.

If you fall under the remit of the scheme, you will need to use Government-approved software that is Making Tax Digital-compatible to file your tax return digitally. For a more detailed explanation of how the scheme works, who it applies to, and how to prepare, see our full Making Tax Digital guide.

Making Tax Digital for Income Tax begins April 2026 for unincorporated landlords who have reported an annual gross rental or self-employment income of £50,000 or more in the 2024-2025 tax year.  

The income threshold is then reduced to £30,000 or more gross annual income from property or self-employment in the 2025/2026 tax year to begin MTD reporting in April 2027.  

This threshold will then be further reduced to £20,000 of gross annual income from property or self-employment in the 2026/7 tax year to begin MTD reporting in April 2028.  

Landlords are required to provide income and expenditure summaries from their chosen system to HMRC within one month of every quarter-end date. HMRC will use this data to estimate your tax liability. You'll also need to keep these digital records for 5 years. 

You will need to provde to HMRC in each Quartley Update:

• Your self-employment and property income and expenses from the previous 3 months
• The digital records you have already created since the beginning of that tax year and any corrections you've made to them

If you would like to explore Making Tax Digital for Income Tax in more detail, our ultimate MTD guide covers how the rules work in practice, who is affected, and what steps you can take now to prepare. You can also find further Making Tax Digital resources across our site, including practical guidance on digital record keeping, reporting requirements, and choosing compliant software.

For tailored support as the changes come into effect, becoming a member gives you access to expert tax guidance, updates as the rules evolve, and tools designed to help you stay compliant. Our Portfolio service can also help streamline your reporting and ongoing record keeping, giving you greater confidence as Making Tax Digital requirements are introduced.

The NRLA has developed an exciting feature within its Portfolio property management software that will help you stay compliant with Making Tax Digital. Find out more about NRLA Portfolio and how it can help you prepare for Making Tax Digital.

With your NRLA membership, you can login to organise and categorise your transactions for free to store them in compliance with Making Tax Digital. You can also upgrade to automate categorisation, and handle quarterly updates and the final declaration by their respective deadlines.

You can start preparing now by signing into Portfolio, uploading your properties and connecting your bank accounts using the Open-Banking technology.

Who is Exempt from Making Tax Digital?

There are several exemptions from Making Tax Digital for Income Tax, although the full list is still being finalised by the Government.

You are automatically exempt from Making Tax Digital for Income Tax if you are:

• a trustee, including charitable trustees or trustees of non-registered pension schemes

• a personal representative of someone who has died

• a Lloyd’s member, in relation to your underwriting business

• a non-resident company

• someone without a National Insurance number for a relevant tax year

You may also apply for exemptions if it is not practical for you to use digital software due to age, disability, location, or other valid reasons, or if you are a practising member of a religious society whose beliefs are incompatible with electronic record keeping.

HMRC will review exemption applications on a case-by-case basis. If you have previously been exempt from Making Tax Digital for VAT, HMRC may carry this exemption across, subject to checks.

For a full breakdown of automatic and discretionary exemptions, eligibility criteria, and how to apply, see our Making Tax Digital for Income Tax Exemptions Guide

Is Making Tax Digital Delayed Until 2026?

Yes. Making Tax Digital for Income Tax has been delayed and will now begin from April 2026, rather than the earlier proposed start dates.

However, this is not a blanket delay for everyone. The start date depends on your income level:

• April 2026 for unincorporated landlords with gross income of £50,000 or more

• April 2027 for those earning £30,000 or more

• April 2028 for those earning £20,000 or more

What is the Deadline for Making Tax Digital?

There is no single deadline for all landlords. Instead, Making Tax Digital is introduced in stages based on income.

The key compliance deadlines are:

• From April 2026: unincorporated landlords with £50,000 or more gross income from property or self-employment
• From April 2027: unincorporated landlords with £30,000 or more
• From April 2028: unincorporated landlords with £20,000 or more

Once you are within MTD, you must submit:

Quarterly updates by

• 7th August
• 7th November
• 7th February
• 7th May

A final declaration by 31 January following the end of the tax year

Missing these deadlines can result in penalty points and financial penalties.

Our full Making Tax Digital guide includes a timeline and compliance checklist to help landlords stay on track.