What is the first MTD quarterly update deadline for landlords?

The Q1 quarterly update covers 6 April to 5 July 2026. The deadline to submit it is 7 August 2026. This applies to landlords with gross qualifying income above £50,000 in 2024-25 who are in scope from 6 April 2026.

Do I need to use accountancy software to submit MTD quarterly updates?

Yes. Quarterly updates must be submitted through HMRC-recognised software. You cannot submit a quarterly update directly through HMRC's own portal. The full list of compatible software is at GOV.UK: gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax.

Will I be penalised if I miss the 7 August 2026 deadline?

For 2026-27 only, HMRC will not issue penalty points for late submission of quarterly updates to landlords who joined MTD from 6 April 2026. However, you must still submit all quarterly updates before you can file your end-of-year return, which is due 31 January 2028. The grace period removes the penalty, not the obligation.

Do I need to use specific landlord software, or will any MTD software do?

Any software on the GOV.UK recognised list will work. Landlord-specific platforms such as Hammock, Landlord Vision, and Landlord Studio are HMRC-recognised and designed around property income. General accounting platforms including Xero, QuickBooks, Sage, and FreeAgent are also compatible and widely used by landlords.

Making Tax Digital: How to Submit Your First Quarterly Return

The first Making Tax Digital quarterly deadline is 7 August 2026. That is the Q1 submission for landlords who are in scope from 6 April 2026. If you have not yet signed up, chosen software, or started keeping digital records, you need to act before that date.

Around 259,000 landlords are in phase one of MTD for Income Tax (The Register, April 2026). As of April 2026, only around 28% had signed up. That means the majority of in-scope landlords had not taken action six weeks after the launch. If you are in that group, this guide covers exactly what to do.

What Is a Quarterly Update?

A quarterly update is not a tax return. It does not trigger a payment. It is a summary of your rental income and expenses for a three-month period, submitted to HMRC through approved software.

Your annual self-assessment return still exists under MTD. Instead of doing one large return at the end of the year, you send four quarterly summaries during the year, then complete the year-end return on top of those. Think of it as feeding information to HMRC in four smaller chunks rather than all at once.

Each update is a totals-level summary. It shows HMRC your gross rental income and allowable expenses for the quarter. Your software pulls those totals from your digital records and sends them directly to HMRC. You do not log into a separate HMRC portal to submit. It goes through the software.

Who Must Do This?

MTD for Income Tax applies to landlords whose qualifying income exceeded £50,000 in the 2024-25 tax year.

Qualifying income means gross rental income from property held personally, outside a limited company. It also includes self-employment income if you have any. PAYE salary, pension income, interest, and dividends do not count towards the threshold.

If your gross rental income, combined with any self-employment income, was above £50,000 in 2024-25, you are in scope from 6 April 2026.

Later phases bring in more landlords. From April 2027, the threshold drops to £30,000. From April 2028, it falls to £20,000. If you are not in scope now, you may be caught by one of those later phases.

Your 2024-25 self-assessment return is the place to check. Your gross rental figure, before expenses, is the number that matters.

Step 1: Sign Up

Signing up is not automatic. Using MTD-compatible software does not enrol you. You need to register separately through your Government Gateway account on GOV.UK.

Search for "sign up for Making Tax Digital for Income Tax" on GOV.UK and follow the steps. You will need your National Insurance number and Government Gateway credentials. Once registered, your software can connect to HMRC's systems.