How to Register for MTD for Income Tax: Step-by-Step (2026)
Last updated 19 June 2026 · 8 min read · By the LandlordTaxAi Editorial Team
The short answer
To register, sign up through the official “Sign up for Making Tax Digital for Income Tax” service on GOV.UK using your Government Gateway login, then connect HMRC-compatible software. You will need your National Insurance number, your business start date, and details from a recent tax return. MTD starts 6 April 2026 for landlords with qualifying income over £50,000, so get set up before then. The seven steps below walk you through it.
Step 1 — Check whether MTD applies to you
From 6 April 2026, MTD for Income Tax is mandatory for landlords and sole traders whose qualifying income — gross rental income plus any self-employment turnover, before expenses — is over £50,000. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028. If you are below the threshold this year, you are not required to join yet, but it is worth knowing which year will catch you. Our “Do I need MTD?” guide covers the edge cases like joint ownership.
Step 2 — Gather what you need before you start
Sign-up is quick if you have everything ready. You will need:
- Your Government Gateway user ID and password — the same one you use for Self Assessment. If you have never filed online, create one first.
- Your National Insurance number.
- The date your rental business started.
- Details from your most recent tax return.
Step 3 — Choose HMRC-compatible software
This is the part people skip, then regret. Under MTD you cannot use the old HMRC online form — digital records and quarterly updates can only be filed through recognised software. Choose your tool before you sign up, because you will connect it during the process. See our guide to MTD software for landlords and the HMRC-recognised list.
Software and sign-up, sorted
LandlordTaxAi is built for MTD from the ground up — it keeps your digital records, walks you through the HMRC connection, and files your quarterly updates. From £19/month.
Start your free trialStep 4 — Sign up on GOV.UK
Search GOV.UK for “Sign up for Making Tax Digital for Income Tax” and follow the online service. You log in with your Government Gateway details, confirm your personal and business information, and tell HMRC which software you will use. If you have an accountant, they can complete this for you through their agent services account — just agree who is doing it.
Step 5 — Authorise your software with HMRC
Once signed up, you connect your software to HMRC through a secure authorisation step (an OAuth “handshake”). You log in once via HMRC, grant permission, and from then on your software can send updates on your behalf. You can disconnect this access at any time. In LandlordTaxAi this is a single guided click from your settings.
Step 6 — Keep digital records from day one
Your first quarter begins on 6 April. From that date, record your rental income and expenses digitally — ideally by connecting your bank or uploading statements so nothing is missed. Keeping records as you go is the whole point of MTD, and it makes each quarterly update a quick review rather than a data-entry marathon.
Step 7 — Submit your quarterly updates and final declaration
Under MTD you send four quarterly updates and a final declaration instead of one annual return. For the 2026/27 tax year the standard deadlines are:
| Period | Covers | Deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul | 7 August |
| Q2 | 6 Jul – 5 Oct | 7 November |
| Q3 | 6 Oct – 5 Jan | 7 February |
| Q4 | 6 Jan – 5 Apr | 7 May |
| Final declaration | Whole year | 31 January |
Quarterly updates are running totals and do not trigger a tax payment — your tax is still calculated at the final declaration. Miss a deadline and you collect a penalty point; reach the threshold and a £200 fine follows. See our penalty points guide for the detail.
Frequently asked questions
How do I register for MTD for Income Tax?
You sign up through the official 'Sign up for Making Tax Digital for Income Tax' service on GOV.UK, using your Government Gateway user ID. You will need your National Insurance number, the date your property business started, and details from a recent Self Assessment return. You also need to choose HMRC-compatible software and authorise it to talk to HMRC. Many landlords let their accountant or their software provider handle the sign-up for them.
When do I need to register for MTD for Income Tax?
MTD for Income Tax begins on 6 April 2026 for landlords and sole traders with qualifying income over £50,000. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028. You should register and have your software ready before your first quarterly period starts on 6 April, so the very first deadline of 7 August 2026 is comfortable rather than a scramble.
What do I need before I sign up?
Have these ready: a Government Gateway user ID and password (the same login you use for Self Assessment), your National Insurance number, the start date of your rental business, and figures from your latest tax return. You also need MTD-compatible software in place, because keeping digital records and submitting quarterly updates can only be done through software — not the old HMRC online form.
Can my accountant register me for MTD?
Yes. An agent can sign you up through their agent services account and then submit on your behalf, provided you authorise them. If you use an accountant, ask them whether they will handle the sign-up and quarterly submissions, or whether you will do the day-to-day record keeping and they only review the final declaration. Agreeing this early avoids confusion about who files what.
Do I still need to file a Self Assessment tax return?
Under MTD you no longer file the traditional once-a-year Self Assessment return for your property and self-employment income. Instead you send four quarterly updates and then a final declaration (which replaces the tax return) by 31 January. The final declaration is where you confirm the year's figures, claim reliefs and allowances, and the tax is calculated.
What if I am digitally excluded or my income is below the threshold?
If you genuinely cannot use digital tools — for reasons such as age, disability, or remoteness with no reliable internet — you can apply to HMRC for a digital exclusion exemption. If your qualifying income is below the relevant threshold, you are not required to join yet and can continue with Self Assessment, though you may be able to sign up voluntarily. Check your eligibility before assuming you are in or out.
LandlordTaxAi Editorial Team
The LandlordTaxAi editorial team writes about UK landlord tax, HMRC compliance, and Making Tax Digital. Our content is reviewed against current HMRC guidance and updated when the rules change. Operated by LandlordTaxAi, United Kingdom. Follow us on LinkedIn.
Last reviewed: 19 June 2026 · Based on HMRC guidance for Making Tax Digital for Income Tax. This article is informational only and does not constitute tax advice. Always check the latest details on GOV.UK or with a qualified accountant.