HMRC to sign up landlords not yet on Making Tax Digital
Summary
HMRC says more than 570,000 sole traders and landlords have now signed up to Making Tax Digital (MTD) for Income Tax, with over 436,000 having submitted their first quarterly update. From September 2026, HMRC will begin contacting customers who should be using MTD for the 2026 to 2027 tax year but have not yet signed up, and new guidance is due in late August for those who receive a letter.
Why it matters
Residential property surveyors who advise landlords or work with property investors should be aware of the continuing rollout of MTD obligations and the potential for client queries about record-keeping and reporting. The article also highlights that quarterly updates are separate from Self Assessment, which may affect how landlords understand their tax compliance duties.
Key points
- More than 570,000 sole traders and landlords have signed up to MTD for Income Tax.
- Landlords and sole traders earning more than £50,000 have been required to keep digital records and send quarterly updates since April.
- HMRC will start signing up non-compliant customers from September 2026 in stages.
- Quarterly updates are not tax returns and do not replace Self Assessment.
- New guidance for landlords who receive an HMRC letter is due in late August.
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