Propertymark is urging agents to help those landlords having to cope with the next deadline for Making Tax Digital (MTD) for Income Tax.

MTD for Income Tax is already required for landlords whose qualifying income is over £50,000. From next April it will apply to those with qualifying income over £30,000; and from April 2028 it will include qualifying income over £20,000.

Qualifying income consists of the combined turnover from self-employment and property before expenses are deducted. 

Landlords whose 2025–26 tax return shows turnover over £30,000 may therefore need to use MTD from April 2027.

Propertymark is reminding letting agents that they can undertaking the MTD process win behalf of landlords. 

People already using MTD must keep digital records and send updates through compatible software. Quarterly updates summarise income and expenses; they are not tax returns or tax payments. 

Each update covers the tax year to date, so a correction to earlier records can be included in the latest update without resending the previous one.

The next quarterly deadline is November 7.

Before that date, HMRC advises that landlords (or their agents where appropriate) should check that their records are up to date, their software is connected to HMRC and the figures it has produced are correct. 

HMRC says there will be no penalty points for late quarterly updates during the 2026–27 tax year, but it must receive the updates before a user can submit their tax return.

Propertymark says letting agents can raise awareness among landlord clients and direct them to HMRC’s guidance, particularly if a landlord may cross the April 2027 threshold. 

Agents can also review whether their landlord statements arrive regularly and clearly show rental income, fees, charges, and expenses.