MTD deadlines for landlords: the dates to diarise

Making Tax Digital stops feeling like a mystery once you can see the dates laid out. They amount to a few appointments in your diary. This covers when MTD for Income Tax begins, the deadlines you work to once you are in, and the habits that keep them from catching you out.

When do you actually join?

Making Tax Digital for Income Tax, often called MTD ITSA, is being phased in based on your qualifying income. That is your gross rental and any self-employment income added together, before you take off expenses.

The start dates are:

• Over £50,000: you join from 6 April 2026
• Over £30,000: you join from 6 April 2027
• Over £20,000: you join from 6 April 2028
• Under £20,000: you are not required to join yet

So if your rental income is £18,000 a year and you have no other self-employment, you can carry on as you are for now. If your rent puts you a little over £50,000, your first MTD year is closer than you might think, and it pays to find your band early. A few months of preparation beats a last-minute scramble.

What you'll be doing once you're in

MTD swaps one big annual return for a steadier rhythm through the year. The tax year runs from 6 April to 5 April, and once you have joined there are three things to keep on top of:

1. Keep digital records of your rental income and expenses.
2. Send HMRC four quarterly updates during the tax year.
3. Submit one tax return after the tax year ends.

That is the whole of it. Four light check-ins and a tidy-up at the end, with no extra forms hiding around the corner.

The four quarterly deadlines

Each tax year is split into four standard quarters. The quarter ends on one date, and your update is due a little over a month later:

• Quarter ending 5 July, update due by 7 August
• Quarter ending 5 October, update due by 7 November
• Quarter ending 5 January, update due by 7 February
• Quarter ending 5 April, update due by 7 May

From the 2025-26 tax year onwards, quarterly updates are cumulative year-to-date totals. Each update shows your running totals for the year so far, not just that one quarter on its own. If you spot a small mistake in an earlier quarter, the next cumulative update reflects the corrected figures, so you are not locking in errors every three months and there are no fiddly amendments to make.

The tax return

After the tax year closes on 5 April, you finish with your tax return. This is where you confirm your figures, add any final adjustments and account for anything else relevant to your tax position.

The deadline is 31 January following the end of the tax year, the same date Self Assessment has always used. So the year now has more check-ins along the way, but the finishing line has not moved. If you have filed a tax return before, this date will already feel familiar.

How to never miss a deadline

The dates are fixed and repeat every year. The quarterly deadlines fall on 7 August, 7 November, 7 February and 7 May, with the tax return on 31 January. A few habits keep them under control:

• Put all five dates in your calendar now, with a reminder a week before each.
• Log rent and expenses as they happen, rather than facing a shoebox of receipts the night before a deadline.
• Keep records digitally from day one, so an update becomes a quick review rather than a scramble.
• File a few days early. That buffer turns a stressful date into an ordinary one.
• Check your income band each year in case you cross a threshold and your start date changes.

You can do this yourself

Plenty of landlords assume MTD means hiring an accountant. For most people with one property or a small portfolio, it does not have to. The deadlines never change, the cumulative updates forgive small slips, and the tax return lands on a date you may already know.

This is what Quarterwise is built for: light bookkeeping software that keeps your digital records and files your quarterly updates and tax return straight to HMRC. Whether you use software or a spreadsheet, the point is the same. Know your dates, keep things tidy as you go, and file with a little time to spare.

This article is general information, not tax advice. Please check with HMRC or a qualified accountant about your own circumstances.