MTD for Income Tax deadlines for landlords
The short version: your start date depends on your qualifying income in an earlier tax year. Once you have started, there are four quarterly updates a year (due 7 August, 7 November, 7 February and 7 May) plus your tax return by 31 January.
1. When you start
Qualifying income is your total gross income from self-employment and property, before expenses. HMRC uses the figure from the tax return for the year shown below. Source: GOV.UK.
| If your qualifying income was more than… | …in tax year | You use MTD from |
|---|---|---|
| £50,000 | 2024-25 | 6 April 2026 (already started; you can still sign up) |
| £30,000 | 2025-26 | 6 April 2027 |
| £20,000 | 2026-27 | 6 April 2028 |
HMRC reviews your Self Assessment return and writes to you if you are over the threshold. GOV.UK is clear that if you don’t get a letter, it is still your responsibility to check. To sign up you must be registered for Self Assessment and have submitted a return in the last 2 years. You still submit a normal Self Assessment return for the tax year before you start. Not sure which applies? Use our MTD checker.
2. Quarterly update deadlines
Each quarterly update is a cumulative summary of your income and expenses for the tax year so far. It is not a tax return. The deadlines are the same whether you use standard periods (aligned to the 6 April tax year) or calendar periods (for accounting years ending 31 March). Source: GOV.UK.
| Standard period | Calendar period | Deadline |
|---|---|---|
| 6 April to 5 July | 1 April to 30 June | 7 August |
| 6 April to 5 October | 1 April to 30 September | 7 November |
| 6 April to 5 January | 1 April to 31 December | 7 February |
| 6 April to 5 April | 1 April to 31 March | 7 May (following tax year) |
You can send an update any time after the period ends, up to and including the deadline day. You can also send it up to 10 days before the period ends if you don’t expect any more transactions. If you had no income or expenses in a period, you must still send the update.
For a landlord starting on 6 April 2027, that means the first update is due by 7 August 2027, then 7 November 2027, 7 February 2028 and 7 May 2028. The 2027-28 tax return follows by 31 January 2029.
3. The tax return (final declaration)
After the year’s quarterly updates, you make any year-end adjustments, add your other income (for example, salary, pensions, savings or dividends), and submit your tax return using compatible software by 31 January after the end of the tax year. Source: GOV.UK.
4. Penalties
- 2026-27 tax year: HMRC will not give penalty points for late quarterly updates. Points still apply to late tax returns.
- From 2027-28: each late quarterly update earns a penalty point. At 4 points you get a £200 penalty. Points also apply to late returns.
- Volunteers: no penalties for late quarterly updates while volunteering, but points apply to late returns, with a £200 penalty at 2 points.
Source: GOV.UK: send quarterly updates.
5. Landlords in England: the registration deadline
Separately from MTD, England’s new “Register your rental property” service starts on 15 December 2026, with region-by-region deadlines running to 14 November 2027 and a £65 annual fee per property. See our landlord registration guide.
Put the dates in your calendar
Download our free MTD deadlines calendar file, with a reminder 7 days before each date.