Making Tax Digital – Landlords and Self Employed
Everything you need to know about MTD for ITSA requirements, deadlines, and how to prepare for the upcoming changes.
Pocket Tax Team · 21 December 2025 · 5 min read
What is Making Tax Digital ITSA?
Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) requires self-employed and landlords with qualifying income over a certain threshold to comply with a new set of requirements.
These requirements are:
- Create, store and correct digital records of your self-employment and property income and expenses
- Send your quarterly updates to HMRC
- Submit your tax return and pay tax due by 31 January the following year
Who's in scope?
MTD for ITSA is being phased in based on individual's total gross annual income from self-employment and property (before expenses). If your qualifying income is over:
| Income Threshold | Compliance Date |
|---|---|
| £50,000 | 6 April 2026 |
| £30,000 | 6 April 2027 |
| £20,000 | 6 April 2028 |
What should I do next?
Starting in April 2025, HMRC began writing to taxpayers whose 2023-24 self-assessment returns show that their total income from self-employment and property is approaching or exceeds £50,000. If you have an accountant, you should discuss the new requirements with them. If you do not have one, you should follow these steps:
1. Work out your qualifying income
Find out what is included in your qualifying income for Making Tax Digital for Income Tax. This will help you check if you need to sign up and use Making Tax Digital for Income Tax by 6 April 2026.
2. Find out if and when you need to use this service
Check if you need to use this service to report your self-employment and property income. You can use the HMRC online tool to find out when you need to start.
3. Get compatible software
HMRC does not provide software for Making Tax Digital for Income Tax. Find out about the software options available for Making Tax Digital for Income Tax and how to choose the right software for your needs.
4. Sign up for Making Tax Digital for Income Tax
Find out what tasks you need to complete before you use the online service to sign up for Making Tax Digital for Income Tax.
5. Use Making Tax Digital
Find out what you need to do after you have signed up and the different tasks you need to do over the tax year.
These include creating and storing digital records, sending quarterly updates, submitting your tax return using compatible software, and what to do if your circumstances change.
How Pocket Tax Can Help
At Pocket Tax we are building MTD software with simplicity at the forefront to navigate you through the requirements. Join our waiting list today for 6 months free access when we launch.