MTD deadline for landlords: what you must do before 6 April 2026
From 6 April 2026, landlords with qualifying income over £50,000 must keep digital records and submit quarterly updates to HMRC using recognised software.
What the 6 April 2026 deadline means
From this date, if you're in scope you must:
- Keep digital records of all rental income and expenses in HMRC-recognised software
- Submit quarterly updates covering three-month periods
- File a Final Declaration in January instead of a traditional tax return
All quarterly deadlines for 2026–27
| Update | Period | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July 2026 | 5 August 2026 |
| Q2 | 6 July – 5 October 2026 | 5 November 2026 |
| Q3 | 6 October 2026 – 5 January 2027 | 5 February 2027 |
| Q4 | 6 January – 5 April 2027 | 5 May 2027 |
| Final Declaration | Full tax year 2026–27 | 31 January 2028 |
Your pre-April 2026 checklist
Check your qualifying income from your 2024–25 Self Assessment return
Choose HMRC-recognised MTD software
Set up your account and add your property details
Start logging income and expenses digitally now — not from April
Connect your software to HMRC (OAuth authorisation)
What happens if you miss a deadline?
HMRC uses a points-based penalty system:
- Points 1–3: No financial penalty
- Point 4: £200 fine
- Each subsequent missed submission: Additional £200
Points reset after four consecutive on-time submissions.
The soft landing: what it means and what it doesn't
HMRC has confirmed that penalty points will not be issued during the 2026–27 tax year (the first year of MTD). This is a soft landing to help landlords transition.
However, compliance is still legally mandatory from April 2026. The soft landing means no penalty points — it doesn't mean no obligation.
If you're below the £50,000 threshold
You're not required to comply in April 2026, but the threshold drops to £30,000 in April 2027 and £20,000 in April 2028. Getting set up now means no last-minute scramble when those dates arrive.
Get ready before the deadline
Take our free quiz to check your status and get set up in minutes.
Check if MTD applies to youFrequently asked questions
Do I need to do anything before 6 April 2026?
Yes — you need to choose recognised software, set it up, and be ready to submit your first quarterly update by 5 August 2026. Waiting until April is leaving it too late.
What is the first quarterly deadline?
The first quarterly update covers 6 April – 5 July 2026 and must be submitted by 5 August 2026.
Will HMRC fine me if I miss a submission?
During the 2026–27 tax year, HMRC has said it won't issue penalty points. From 2027–28 onwards, the full points-based penalty system applies.
When do the lower income thresholds kick in?
The threshold drops to £30,000 in April 2027 and is expected to drop to £20,000 in April 2028.