Sarah Bradford explains what the introduction of making tax digital for income tax self-assessment will mean for landlords and how this will change their compliance obligations.
Making tax digital for income tax self-assessment (MTD for ITSA) is being introduced progressively from 6 April 2026.
It will apply initially to unincorporated landlords and unincorporated businesses with property or business income of more than £50,000 a year, who must comply with the requirements of MTD for ITSA for 2026/27 onwards. It will be extended to unincorporated landlords and unincorporated businesses with property or business income of more than £30,000 a year from April 2027. At the time of the October 2024 Budget, the government stated that unincorporated landlords and unincorporated businesses with property or business income of more than £20,000 would be brought within the MTD for ITSA net before the end of the current
