Digital record keeping and quarterly updates to HMRC instead of one annual return. It started for landlords with more than £50,000 of qualifying income on 6 April 2026.
Qualifying income is your gross self employment and property income added together, before expenses. If that total was over £50,000 you are in it now. From April 2027 the threshold drops to £30,000, and from April 2028 to £20,000, based on your qualifying income in the 2026 to 2027 tax year.
In practice it means keeping records in compatible software, sending HMRC a summary four times a year, and making a final declaration after the year end. What is taxable does not change, only how it is reported.
You can check your own date with HMRC’s Making Tax Digital checker.
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