Landlord MTD guides
Each guide answers one question in its first paragraph, then shows the working and names its sources with dates. Written by Patrick Roper ACA, ICAEW chartered accountant. Figures checked against gov.uk on 1 November 2026 and reviewed monthly; the thresholds are over £30,000 of gross rent and self-employed income in 2025/26 for a start on 6 April 2027, and over £20,000 in 2026/27 for 6 April 2028.
Joint owners and MTD from April 2027: who signs up, and when
Only your share counts. Worked examples at 50/50 and 60/40, mixed sole and joint property, and the quarterly easement.
What happens if I ignore Making Tax Digital? The rules after the October 2026 Budget
No points for late quarterly updates in your first year. The year-end return and late payment penalties still apply.
Is the £30,000 threshold gross or net?
Gross, before expenses and interest. Salary and pensions do not count. Three worked examples and a checker.
Do I need an accountant for MTD as a landlord?
No, by law. When doing it yourself is enough, and when paying someone earns its fee.
What accountants charge for MTD quarterly updates in 2026
Published prices from £39.99 a month to £125 per update, with sources and dates, next to our £399.
HMRC wrote to me about MTD: what the letter means
A notification, not a sign-up. What to check, and the four steps before 6 April 2027.
My letting agent only sends annual statements
What to ask for, what to do if they refuse, and how monthly remittances and a bank feed fill the gap.
My income fell below £30,000 after 2025/26: do I still join?
Yes. The 2025/26 return decides. The ceased-income rules and the three-year route out.