If you’re a landlord earning over £50,000 per year from rental income, you’ll need to register for Making Tax Digital for Income Tax (MTD for IT) by April 2026. This new system replaces traditional Self Assessment, requiring landlords to report income and expenses quarterly using MTD-compatible software.
This guide walks you through who needs to sign up, when to do it, and how to register with HMRC.
Who Needs to Sign Up for MTD for IT?
You must register for MTD for IT if:
- Your annual gross rental income is £50,000+ (threshold lowers to £30,000 in April 2027).
- You currently submit a Self Assessment tax return for rental income.
- You are a UK resident landlord (MTD rules apply to individuals, not limited companies).
Who is Exempt?
You may be exempt if you:
- Earn less than £50,000 in rental income.
- Have a complex tax situation, such as filing under the remittance basis.
- Are unable to use digital tools due to age, disability, or other valid reasons (you must apply for an exemption).
Learn more about MTD for IT exemptions →
How to Register for MTD for IT
You cannot be automatically enrolled—you must sign up through HMRC. Here’s how:
Step 1: Check Your HMRC Online Account
If you already submit a Self Assessment tax return, you should have an HMRC Government Gateway account. You’ll need this to register for MTD.
If you don’t have an account:
Step 2: Choose MTD-Compatible Software
To submit your quarterly updates and a Final Declaration, you must use HMRC-recognised MTD software.
Recommended MTD software for landlords
- Landlord Studio (Designed for rental property finances and will be MTD-compliant before the 2026 deadline)
- QuickBooks, Xero, FreeAgent, Sage, or other approved general accounting software
Bridging Software Option: If you currently use spreadsheets, you can use bridging software to comply with MTD’s digital links requirement.
Step 3: Register for MTD for IT
Once you have your Gateway ID and MTD software, register via the HMRC MTD sign-up page:
- Log in to HMRC using your Government Gateway credentials.
- Enter your UTR number and National Insurance number.
- Provide details of your MTD-compatible software.
- Confirm your income sources (rental income, self-employment, etc.).
- HMRC will confirm your registration by email within 72 hours.
Key Deadlines for MTD for IT Registration
- April 2026 – MTD for IT applies to landlords earning £50,000+ in rental income.
- April 2027 – Threshold lowers to £30,000.
- January 31 each year – Deadline for the Final Declaration (replacing Self Assessment).
Sign up at least a month before your first quarterly submission to avoid delays.
What Happens After You Sign Up?
- You’ll start submitting quarterly updates instead of one annual tax return.
- Your first MTD submission will be due by August 5, 2026 (for Q1: April–July 2026).
- You’ll receive tax estimates throughout the year, helping you plan for payments.
Final Thoughts
Registering for MTD for IT early ensures you stay compliant and avoid last-minute stress. The key steps are:
- Check if you meet the £50,000+ income threshold.
- Set up an HMRC Government Gateway account (if you don’t have one).
- Choose MTD-compliant software like Landlord Studio.
- Register via HMRC’s MTD sign-up portal.
In the next article, we’ll cover important MTD for IT deadlines to keep you on track.