Making Tax Digital (MTD): What Landlords and Small Businesses Need to Know Before April 2026
- sam76172
- Nov 20, 2025
- 3 min read
The UK tax landscape is changing — and if you’re a landlord or self-employed business owner, Making Tax Digital (MTD) will affect how you keep your records and submit your tax information to HMRC.
Although many business owners have heard of MTD, most are unsure what they actually need to do, when the rules apply, and how much work it involves.
At Sam Niranjan & Co, we specialise in supporting landlords and property investors across the UK. This guide explains everything you need to know and how we can keep you fully compliant.
What Is Making Tax Digital (MTD)?
Making Tax Digital is HMRC’s long-term plan to modernise the tax system. It requires individuals and businesses to:
Keep digital records
Use MTD-compatible software
Submit regular digital updates rather than annual returns
The goal is to reduce mistakes, improve accuracy, and make tax reporting easier — once you’re set up correctly.
Who Does MTD Apply To?
MTD for VAT (Already Live)
If you are VAT-registered, you must already:
Keep digital VAT records
Submit VAT returns through MTD-approved software
This applies regardless of your turnover.
MTD for Income Tax (ITSA) – April 2026
From 6 April 2026, MTD for Income Tax will affect:
Landlords with total gross rental income over £50,000
Self-employed individuals with business income over £50,000
From April 2027, this threshold reduces to £30,000.
If you fall into these categories, you will need to:
Keep digital records
Submit quarterly updates
Submit an end-of-year “Final Declaration”
This replaces the traditional annual Self Assessment return.
What Does MTD Mean for Landlords?
For landlords, MTD will change how you manage:
Rental income logs
Mortgage interest records
Property expenses
Receipts and invoices
Quarterly digital submissions to HMRC
If you own multiple properties, the reporting requirements increase — and accuracy becomes even more important.
The Challenges Most Landlords Will Face
Based on our current client conversations, most landlords will struggle with:
Choosing the right software
Keeping digital records consistently
Understanding quarterly deadlines
Avoiding errors that can trigger HMRC enquiries
Managing different property portfolios (personal, joint, company, partnerships)
MTD compliance is not difficult — but it does require the right system and ongoing attention. That’s where we help.
💼 How Sam Niranjan & Co Can Help
We provide a fully managed MTD service designed specifically for landlords and small property businesses.
Our support includes:
✔ MTD-approved software setup
We set up your digital records properly from day one.
✔ Quarterly submissions
We review your figures, prepare your updates, and submit them to HMRC on your behalf.
✔ Year-end finalisation
We complete the final declaration so you remain fully compliant.
✔ Ongoing support
We answer questions, check accuracy, and ensure nothing is missed.
✔ Fixed fees
Clear, affordable pricing — no surprises.
Why Act Now?
Although MTD for Income Tax starts in April 2026, the transition takes time — especially if you:
Own multiple rental properties
Have a complex mortgage interest set up
Have mixed business + rental income
Use spreadsheets that need to be converted into a digital format
Getting ready early avoids the last-minute rush and ensures you fully understand your obligations.
📞 Need Help With MTD? Book a Free Consultation
At Sam Niranjan & Co, we help landlords and small businesses stay compliant with confidence.If you want guidance or a full done-for-you MTD service, we’re here to help.
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