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Making Tax Digital, explained simply

Plain-English guides to the rules HMRC now expects you to follow.

MTD for Income Tax: what landlords must do from April 2026

Who is affected by Making Tax Digital, the income thresholds (£50k, £30k, £20k), and exactly what HMRC now requires from landlords.

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MTD quarterly deadlines explained (2026/27 dates)

The four MTD quarters, their exact submission deadlines, and the penalty points system for late filing.

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Section 24: how the 20% mortgage interest credit really works

Why landlords can no longer deduct mortgage interest as an expense, and how the basic-rate tax credit is calculated.

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MTD exemptions: who doesn't have to comply, and how to apply

Digital exclusion, income below the threshold, foster carers and other exemptions from Making Tax Digital — and HMRC's application process.

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Landlord allowable expenses: what you can (and can't) claim

The complete list of expenses UK landlords can deduct from rental income — repairs vs improvements, the £1,000 allowance, and the traps.

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MTD for jointly-owned property: who reports what

How Making Tax Digital works when you own a rental with a spouse or partner — ownership shares, Form 17, and reporting your half.

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How to choose MTD software: 7 questions to ask before you pay

HMRC recognition, hidden per-submission fees, Section 24 handling, data export rights — what actually matters when picking MTD software.

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MTD for sole traders and side hustles: the £20,000 question

How Making Tax Digital hits self-employed people and side-hustlers as the threshold falls to £20,000 in 2028 — including mixed property + trade income.

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