When do landlords have to start MTD for Income Tax?

For MTD for Income Tax (ITSA), the commonly referenced start points are:

• 6 April 2026 for individuals with qualifying income over £50,000, and

• 6 April 2027 for those with qualifying income between £30,000 and £50,000.

“Qualifying income” is generally gross income from property and/or self-employment before expenses, including your share of jointly owned property rental income. If you’re under the thresholds, you may not be mandated yet, but getting your records digital now makes the transition far easier when it applies to you.