Making Tax Digital – will agents act for landlords?
Summary
The article explains that letting agents should check whether landlord clients are required to use Making Tax Digital for Income Tax and consider whether they will manage the reporting process on clients’ behalf. It outlines the staged rollout of the regime from April 2026 through April 2028 and notes that affected taxpayers must keep digital records and submit quarterly updates using compatible software.
Why it matters
Letting agents may need to adjust onboarding, client communications, training and data collection processes to support landlords who fall within the MTD rules. For residential property surveyors, the article is relevant as part of the wider regulatory and compliance environment affecting landlord administration and property-related professional services.
Key points
- MTD for Income Tax applies to landlords and sole traders above specified income thresholds.
- Affected taxpayers must keep digital records and file quarterly updates through compatible software.
- Propertymark advises agents to check client status and decide whether they will act for landlords.
- HMRC may write to taxpayers, but responsibility for checking eligibility remains with the taxpayer.
- The rollout is staged: £50,000 from April 2026, £30,000 from April 2027, and £20,000 from April 2028.
This is an RPSA summary of a publicly available article. The full content remains with the original publisher.
