MTD deadlines & thresholds for landlords
Every date that matters, in one place: when you come into scope by income, the four quarterly update deadlines, and the final declaration. Bookmark it.
Key dates · updated August 2026 · not tax advice.
Thresholds per HMRC — check your own position on GOV.UK.
The thresholds, by year
MTD for Income Tax is phased in by gross income — your total income before expenses from property plus any self-employment. If that combined figure is over the threshold for the year, you're in from the following April.
New to all this? Read the plain-English MTD for landlords overview first, then use this page as your date reference.
It's gross income, not profit.
- › Over £50,000 — in scope from 6 April 2026
- › Over £30,000 — in scope from April 2027
- › Over £20,000 — in scope from April 2028
On the line? A single good year of rent can tip you in. Check GOV.UK or ask your accountant.
Quarterly update deadlines
Standard quarters follow the tax year. Each update is due about a month after the quarter ends.
6 Apr – 5 Jul
Due
7 August
6 Jul – 5 Oct
Due
7 November
6 Oct – 5 Jan
Due
7 February
6 Jan – 5 Apr
Due
7 May
31 January after the tax year
After the four updates, you confirm your figures and finalise your tax by 31 January — the same date Self Assessment falls on today.
An optional election
You can choose calendar quarters (to 30 Jun / 30 Sep / 31 Dec / 31 Mar) instead of the standard tax-year quarters. Pick one and be consistent.
Dates are set by HMRC and can change — always confirm the current deadlines on GOV.UK for your own tax year.
How penalties work
Late submissions fall under HMRC's points-based system: you get a point each time you miss a quarterly update, and once you hit the points threshold a penalty is charged. Late payment is penalised separately.
The practical takeaway: four small updates a year are easy to stay on top of if your records are already digital — and a nightmare if you're rebuilding them from receipts each quarter.
Don't cram at quarter-end.
Deadlines only hurt when the data isn't ready. Keep records digital as the year goes and each quarterly update is a review, not a rebuild:
- › Rent and expenses captured as they happen
- › Lined up per property, ready to summarise
- › No January scramble, no missed points
Ready before every deadline
Monkey Riot keeps your rental records digital and per property all year, so when a quarterly deadline comes round your numbers are already there — and you can see profit per door while you're at it.
Records kept as you go
Quarter-end is a review, not a rebuild — the data's already logged per property.
Statements in automatically
Connect Gmail (read-only) and rent statements and invoices flow into the right property.
Keep your spreadsheet
Drop in the file you already use — messy is fine. See the software checklist →
Monkey Riot keeps your records digital and MTD-ready. For submitting quarterly updates directly to HMRC, check GOV.UK's list of recognised software and confirm the right setup with your accountant.
Deadlines & thresholds, answered
What is the income threshold for MTD for landlords? +
MTD for Income Tax is phased in by gross income (total income before expenses from property plus any self-employment): over £50,000 from 6 April 2026, over £30,000 from April 2027, and over £20,000 from April 2028. Check your own position on GOV.UK.
When are the MTD quarterly update deadlines? +
For standard quarters, updates cover 6 April to 5 July (due 7 August), 6 July to 5 October (due 7 November), 6 October to 5 January (due 7 February), and 6 January to 5 April (due 7 May). You can elect to use calendar quarters instead. Always confirm dates on GOV.UK.
When is the MTD final declaration due? +
After the four quarterly updates, you finalise your figures with a final declaration by 31 January following the end of the tax year — the same date Self Assessment returns are due today.
What happens if I miss an MTD deadline? +
Late quarterly updates and payments fall under HMRC's points-based penalty system: you collect points for missed submissions and receive a penalty once you reach a threshold, with separate penalties for late payment. See GOV.UK for the current detail.
Is the MTD threshold based on profit or turnover? +
It's based on gross income — your total rental and self-employment income before deducting any expenses — not your profit. So a landlord with high rents but thin margins can still be in scope.
Who it affects and what you must actually do, in plain English.
What HMRC wants you to keep, and what a digital link means.
The checklist for choosing a tool that keeps you on time and shows profit.
This page is general information about Making Tax Digital deadlines, not tax, legal or financial advice. Thresholds, dates and rules are set by HMRC and can change — always check GOV.UK and your accountant for your own situation.