UK REGULATION GUIDE

MTD ITSA for UK Landlords: The 2026 Compliance Guide

Making Tax Digital for Income Tax Self Assessment (MTD ITSA) applies from 6 April 2026 to landlords and sole traders with qualifying income over £50,000, from April 2027 over £30,000 and from April 2028 over £20,000. This guide explains the quarterly digital submissions and the software requirements. Rentalize is not HMRC-recognised MTD software; it keeps rent and categorised expense records that export to CSV for filing in HMRC-recognised software.

What this guide covers

This page is a practical operational guide to MTD ITSA for Landlords, written for letting agents, landlords and Build to Rent operators across the UK.

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This is operational guidance, not legal advice. For specific cases, take advice from a qualified property lawyer. Rentalize keeps the records these rules turn on; the legal interpretation is your responsibility.

Why it matters

Making Tax Digital for Income Tax is an HMRC requirement, separate from the Renters Rights Act, and it applies across the UK. It started on 6 April 2026 for qualifying income over £50,000, with lower thresholds from April 2027 and April 2028, as set out above.

How Rentalize handles MTD ITSA for Landlords

Rentalize is not HMRC-recognised MTD software and does not submit anything to HMRC. It keeps rent and categorised expense records that export to CSV for filing in HMRC-recognised software.

Free: 18-page Renters Rights Act Compliance Checklist

The 14-point operational audit, Section 8 grounds reference, PRS Database submission fields, Information Sheet service log, pet request templates, Awaab's Law timescales, and the full penalty schedule. Print, walk through your portfolio, tick the boxes, file as your readiness record. No email gate.

Download the Checklist (PDF, 18 pages) How Rentalize Helps
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