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Making Tax Digital checker
Check whether Making Tax Digital for Income Tax applies to you and from which April, then get every quarterly update deadline for your tax year and the Final Declaration date.
Recognised by HMRC for Making Tax DigitalFrom £7.99 a month, LetCompliance sends your quarterly updates to HMRC. Get started
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Tax year
Your qualifying income
Update periods
Making Tax Digital does not apply to you in 2026/27
Below the £50,000 threshold for 2026/27.
On this income it starts for you on 6 April 2027, the £30,000 band.
Free reminder
Remind me before 6 April 2027
Two emails and no more: in February 2027, when HMRC starts writing to landlords after the 31 January return deadline, and again in late March before it starts.
One address, used for this reminder only. Unsubscribe in one click.
Quarterly update schedule for 2026/27
Q1
Period: Mon, 06 Apr 2026 to Sun, 05 Jul 2026
Fri, 07 Aug 2026
69 days ago
Q2
Period: Mon, 06 Apr 2026 to Mon, 05 Oct 2026
Sat, 07 Nov 2026
in 23 days
Q3
Period: Mon, 06 Apr 2026 to Tue, 05 Jan 2027
Sun, 07 Feb 2027
in 115 days
Q4
Period: Mon, 06 Apr 2026 to Mon, 05 Apr 2027
Fri, 07 May 2027
in 204 days
Final Declaration
Mon, 31 Jan 2028
Your tax return for that tax year, submitted through MTD software.
- Every update covers the tax year so far, not just the last three months. The deadlines are 7 Aug, 7 Nov, 7 Feb and 7 May.
- Calendar update periods run from 1 April and have the same deadlines. Select them in your software before your first update of the year; you cannot change them for that year after an update is sent.
- Qualifying income is rent and self-employment turnover added together before expenses, not profit. HMRC reads it from the tax return you filed the previous year.
- HMRC writes to the people each wave catches, but the letter arrives after the return is in, so the date is worth knowing first.
- You sign up through your software, and you can start voluntarily before your wave.
- You can ask HMRC for an exemption, for example if you are digitally excluded.
- Guidance, not tax advice. Verify with HMRC or your accountant.
Next: Recognised by HMRC for Making Tax Digital: each quarterly update goes to HMRC from the rent and expenses you record.
Get startedBackground
How Making Tax Digital for Income Tax Self Assessment changes filing in 2026/27
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is the biggest change to landlord tax administration since Self Assessment itself. From 6 April 2026 it applies to individual landlords and sole traders whose qualifying income from self-employment and property, before expenses, was over £50,000 in the 2024 to 2025 tax year. From 6 April 2027 the threshold is £30,000, and from 6 April 2028 it is £20,000. Below the threshold you stay on the annual Self Assessment return.
The mechanical change is significant: instead of one return after the year-end, you send four quarterly updates and then submit your tax return through the software. Each quarterly update is a cumulative summary of income and expenses from the start of the tax year. On the standard update periods they run from 6 April to 5 July, 5 October, 5 January and 5 April; on calendar update periods, from 1 April to 30 June, 30 September, 31 December and 31 March. Either way the deadlines are 7 August, 7 November, 7 February and 7 May. Calendar update periods have to be selected in your software before you send your first quarterly update, and you cannot change the update periods for a tax year after you have sent one.
Your tax return, the Final Declaration, is submitted through the software by 31 January after the tax year ends, the same date as today. It builds on the four quarterly updates, plus any other income and year-end allowances or adjustments. There is no separate End of Period Statement. Any tax owed is still payable by 31 January, and payments on account remain in place.
Joint ownership is a common stumbling block for landlords. Each owner has their own MTD ITSA threshold and their own quarterly filing obligation. Two spouses jointly owning one property each receive 50% of gross rent for threshold purposes; if combined rent is £80,000, each is at £40,000, so neither hits the £50k 2026 threshold, but both will hit £30k from April 2027. Plan ahead: software, accountant capacity and quarterly bookkeeping cadence all need to be in place before the year starts, not mid-quarter.
Late submissions move to a points-based system. There are no penalties for missing a quarterly update deadline for the 2026 to 2027 tax year. After that, each missed quarterly update deadline, and each missed tax return deadline, gets one point; at four points you get a £200 penalty, and another £200 for each further missed deadline. To remove the points you must file on time for 12 months and send anything outstanding from the previous 24 months. Late payment penalties for 2026 to 2027 are 3% of the tax owed at day 15 and another 3% at day 30, then 10% a year charged daily, with no penalty in your first year if you pay 16 to 30 days late. Late payment interest is charged as well.
This calculator takes the tax year, whether you use calendar update periods and your qualifying income, and tells you (i) whether you must use MTD for that year and (ii) the deadlines for all four quarterly updates plus the Final Declaration. Use it to set reminders before each deadline. Inside LetCompliance the same dates drive the tax deadlines on your dashboard.
Step by step
How to calculate your MTD ITSA quarterly deadlines for the 2026/27 tax year
Work out which deadlines apply to you under MTD for Income Tax Self Assessment by checking your last-year qualifying income and selecting your quarter type.
- 1
Confirm your qualifying income for the year that decides it
For 2026/27 the test uses combined gross self-employment and property income for 2024/25: over £50,000 means you use MTD from 6 April 2026. For 2027/28 it is 2025/26 income over £30,000.
- 2
Choose standard or calendar update periods
Standard update periods run from 6 April to 5 July, 5 October, 5 January and 5 April. Calendar update periods run from 1 April to 30 June, 30 September, 31 December and 31 March. Select calendar update periods in your software before your first quarterly update; the deadlines are the same either way.
- 3
Read the four quarterly deadlines
The deadlines are 7 August, 7 November, 7 February and 7 May. Set reminders a couple of weeks and a day before each one.
- 4
Note the Final Declaration date
The Final Declaration is your tax return, submitted through MTD software by 31 January after the tax year ends. Tax owed is still payable on the same date.
- 5
Set up software that works with MTD
You must send your updates and tax return through software that works with Making Tax Digital for Income Tax; HMRC lists compatible products on GOV.UK. LetCompliance keeps your quarterly figures in HMRC’s categories and sends your quarterly updates for UK property income to HMRC, on every plan from £7.99 a month.
Questions
Frequently asked questions
Do I have to use MTD ITSA in 2026 if my rental income is below £50,000?
No. For 2026 to 2027 the test is qualifying income over £50,000 on your 2024 to 2025 return: self-employment and property turnover before expenses. Below that you stay on the annual Self Assessment return for now. The threshold falls to £30,000 from 6 April 2027, judged on the 2025 to 2026 return, and to £20,000 from 6 April 2028.
How is my MTD threshold calculated for jointly-owned property?
Each owner counts only their share of gross rental income for the threshold test. A married couple jointly owning a property generating £80,000 gross rent each test against £40,000 (their 50% share). They would not be mandated in 2026 (under £50k) but both would be mandated in 2027 (over £30k).
What happens if I miss a quarterly MTD update?
For the 2026 to 2027 tax year there are no penalties for missing a quarterly update deadline. For later years you get one penalty point per missed deadline; at four points you get a £200 penalty, and another £200 for each further missed deadline. Points are removed after 12 months of on-time filing with nothing outstanding from the previous 24 months. Late payment penalties and interest are separate.
Can I switch between standard and calendar update periods during the year?
Only before you send your first quarterly update for the tax year. Calendar update periods have to be selected in your software before that update, and you cannot change the update periods you use for a tax year after you have sent a quarterly update. You can choose again for the next tax year.
Does MTD ITSA replace my Self Assessment return?
Not exactly. You still submit a tax return by 31 January, but through MTD software and after four quarterly updates. Tax owed is still due on 31 January under the same payments on account rules.
Do I need an accountant to file MTD ITSA?
No. You can send your own updates and tax return, but you must use software that works with Making Tax Digital for Income Tax. HMRC lists compatible products on GOV.UK; LetCompliance is on that list for UK property income, from £7.99 a month. Many landlords still ask an accountant to review or send them.
Do I need Making Tax Digital if I use a letting agent?
Using an agent does not change the test. HMRC measures qualifying income before expenses, and the agent’s fee is one of the expenses on your return, so it is the full rent the agent collected for you, not the amount they paid over. If that is over the threshold, you need Making Tax Digital even if the agent handles everything else; the agent does not send your quarterly updates unless you have authorised them to act for you.
Who is exempt from Making Tax Digital for Income Tax?
You are exempt without applying if your qualifying income is £20,000 or less, or you have no National Insurance number before the tax year starts. If your 2024 to 2025 return included the residence pages (SA109), you are exempt for 2026 to 2027 only. If you cannot use software, you can apply to HMRC for a digital exclusion exemption. Partnerships do not have to use it yet.
Can I stop using Making Tax Digital if my income falls?
Yes, once your qualifying income has been below the threshold for three tax years in a row. The earliest anyone can opt out is after the 2028 to 2029 tax year, and you do it in your HMRC online account; otherwise you carry on.
Will HMRC sign me up?
HMRC writes to people whose income is over the threshold. From September 2026 it has been signing up people who need to use Making Tax Digital for 2026 to 2027 and have not signed up themselves. If no letter arrives, it is still your responsibility to check.
Are property and self-employment income added together for the threshold?
Yes. The threshold applies to combined qualifying income from self-employment and property, measured before expenses. A landlord with £35,000 of rent and £20,000 of self-employed turnover on their 2024 to 2025 return has £55,000 and had to start from 6 April 2026. Employment income, pensions and dividends do not count towards it.
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See how it works
A screen tour of the whole let, end to end. No sign-up, no sales call. Just press play.
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- Open the tenant portal (no password) and get the tax figures ready
- Add a property and watch the 0–100 compliance score appear
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