From September 2026, HMRC is signing up landlords and sole traders whose qualifying income on their 2024/25 tax return was over £50,000 and who had not signed up themselves. The confirmation comes by post or in your HMRC online account. HMRC sends it to you and does not send a copy to your accountant.
HMRC will not give penalty points for late quarterly updates in 2026/27. Each update must still be sent before the tax return.
From here on you keep digital records of your rent and expenses in compatible software, send HMRC an update every quarter, and file your 2026/27 tax return through the same software by 31 January 2028.
A quarterly update is a summary of your income and expenses by category. It is not a tax return, and you do not pay any tax with it. Each update runs from 6 April to the end of the quarter, so the update due on 7 November covers 6 April to 5 October.
HMRC signs people up using the information it already holds. If anything has changed since your 2024/25 return, check the details in your HMRC online account before you send an update.
Use your Self Assessment sign-in details, or create an account on GOV.UK.
Confirm your property income and any self-employment. Remove anything that has stopped and add anything new.
Xero and FreeAgent are both recognised by HMRC. HMRC's software guide lists the options.
Updates are due on 7 August, 7 November, 7 February and 7 May. An update you missed earlier in the year still has to be sent before your tax return.
Through the same software, by 31 January 2028. Your payment dates do not change.
HMRC uses the information it already holds, so a letter can arrive after your circumstances have changed.
If all your property and self-employment income stopped before 6 April 2026, update your HMRC online account. Making Tax Digital does not apply to you, and your 2025/26 tax return is still due by 31 January 2027.
Send one final quarterly update covering the period up to the date your income stopped, then file your tax return.
For any other change, contact HMRC's Self Assessment helpline. If you think you are exempt, read HMRC's guidance on exemptions.
The test uses qualifying income from your 2024/25 tax return: your rent before expenses, plus any self-employment turnover. If you own property jointly, only your share of the rent counts.
A married couple own a flat jointly and receive £60,000 of rent a year between them. Each of them is tested on a £30,000 share, so neither is over £50,000 on the rent alone. If one of them also had £25,000 of self-employment turnover on their 2024/25 return, that person's qualifying income is £55,000, and they are in from 6 April 2026.
The MTD checker runs the same test on your own figures and tells you which April applies.
We compare what HMRC has on record with your 2024/25 return and tell you whether the sign-up is right.
You approve us as your agent through HMRC's online service, so we can deal with your updates and your return.
We keep your records, send each quarterly update and file your 2026/27 tax return, from £49 a month + VAT.
HMRC signs people up using the information it already holds, which for most landlords is the 2024/25 tax return. If your qualifying income on that return was over £50,000, the requirement applies from 6 April 2026 whether or not you signed up yourself. If the information is out of date, for example because all your property and self-employment income stopped before 6 April 2026, update your HMRC online account. If you think you are exempt, check HMRC's exemption guidance first. We can check the figure HMRC used against your return.
HMRC will not apply penalty points for late quarterly updates during the 2026/27 tax year. Each update still has to be sent before you submit your 2026/27 tax return, and penalties for a late tax return or late payment still apply. Updates run from 6 April to the end of each quarter, so the update due on 7 November covers 6 April to 5 October. From 2027/28, each late update earns a penalty point, and four points bring a £200 penalty.
Yes. Once you have authorised an accountant with HMRC, they can keep your records, send your quarterly updates and file your tax return. HMRC sends the sign-up letter to you and does not send your accountant a copy, so pass it on to them. If you do not have an accountant, we can take it on, from £49 a month + VAT.
You need software that is compatible with Making Tax Digital for Income Tax, and HMRC has a guide to choosing it on GOV.UK. Buzz Accounting is a Xero Gold Partner and a FreeAgent partner, and both products are recognised by HMRC. If we look after your updates, we can set the software up for you.
A licensed practice of the Association of Accounting Technicians through Peter Allen MAAT, licence 1001556. ICPA members. Supervised for anti-money-laundering purposes by HMRC. Professional indemnity insurance in place.
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ICPA member
Xero Gold Partner
FreeAgent PartnerTell us what the letter says and roughly what you own. We look after your quarterly updates and tax return, from £49 a month + VAT, and reply within one working day.
One short email: what has changed in landlord tax, the dates coming up, and one number worth checking in your own figures.