General information, not tax or legal advice. Ask a solicitor or your landlord association.
Making Tax Digital and the Renters' Rights Act
Making Tax Digital is about Income Tax records and updates. The Renters' Rights Act is about the tenancy in England. One does not complete the other.
Key takeaways
- MTD looks at gross property income and the tax year.
- Renters' Rights looks at the tenancy, and from 1 May 2026 at section 8 rather than section 21.
- England only for the housing rules on this site.
- Neither page is tax advice or legal advice.
The overlap
A landlord in England can have to keep digital property records for HMRC and, separately, follow the possession and tenancy rules that changed on 1 May 2026. The rent that counts for qualifying income is not changed by which notice you can serve.
Use the deadline checker for the tax group and the Renters' Rights hub for the housing change. Do not treat either as the official record.
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax
- GOV.UK: Get ready for MTD, an agent toolkit
- GOV.UK: Reduction of the mandation threshold from £30,000 to £20,000 from April 2028
- GOV.UK: Find software that's compatible with Making Tax Digital for Income Tax
- GOV.UK: Repossessing your privately rented property after 1 May 2026
- GOV.UK: Renting out your property, guidance for landlords and letting agents
Reviewed by
Christopher Norton
UK Property Tax & Making Tax Digital Specialist
FCCA and Chartered Tax Adviser. Director of Norton and Sons Associates Property Tax Firm. Property tax and MTD compliance since 2005.