# Keep digital records and send quarterly updates under Making Tax Digital for Income Tax

> Landlords and sole traders with qualifying income over £50,000 in 2024 to 2025 use Making Tax Digital for Income Tax from 6 April 2026. The threshold falls to £30,000 (2025 to 2026 income) from 6 April 2027 and £20,000 (2026 to 2027 income) from 6 April 2028.

- Status: In force since 6 Apr 2026 (`in_force`)
- Topic: Information for tenants
- Confidence: High
- Rule id: `making-tax-digital-income-tax`
- Web page: https://lettance.com/rules/making-tax-digital-income-tax

## Who it applies to

You are an individual registered for Self Assessment with property income, and your qualifying income is over the threshold for the tax year HMRC reviews. Companies are outside it.

## What you must do

Keep digital records of property income and expenses, and use compatible software to send HMRC a quarterly update by each deadline and submit your tax return.

Deadline: Every 3 months. Updates are due by 7 August, 7 November, 7 February and 7 May. Each covers the tax year so far, from 6 April.

## Evidence to keep

- Digital records of rent received and expenses paid
- Quarterly updates sent through compatible software

## If you do not comply

- Other consequences: HMRC can charge penalties for late updates and late payment. See HMRC's guidance for how they work.

## The law

- [The Income Tax (Digital Obligations) Regulations 2026 (SI 2026/336)](https://www.legislation.gov.uk/uksi/2026/336/made)

## Official guidance

- [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax)
- [Send quarterly updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates)
- [Quarterly update direction](https://www.gov.uk/government/publications/update-notice-for-making-tax-digital-for-income-tax/making-tax-digital-for-income-tax-update-notice)

## Notes

Qualifying income is before expenses. For jointly let property HMRC counts your share in the way its guidance explains.

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From Lettance: https://lettance.com/rules/making-tax-digital-income-tax (catalogue edition 9 November 2026). This is information, not legal advice. Check the linked sources before you act.