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FREE DOWNLOAD · NO COST · 2026/27 EDITION

The 2026/27 UK Landlord MTD ITSA Playbook

MTD ITSA Playbook · 24 pages · 2026/27 edition

Making Tax Digital for Income Tax is the biggest change to UK personal tax in a generation. From 6 April 2026, landlords with rental income above £50,000 must submit quarterly digital updates. This playbook covers exactly what changes, what stays the same, and what to do now.

Written for UK landlords with personally-held residential or commercial property — single buy-to-let owners up to portfolio landlords with multiple properties.

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What's inside

All using 2026/27 rates and rules — published May 2026

  • What MTD ITSA actually is — and the three-phase threshold rollout (£50k → £30k → £20k)
  • Which landlords are in scope from April 2026, 2027 and 2028
  • Quarterly digital updates: dates, content, and how to file them
  • Best MTD-compliant software for landlords (FreeAgent, Hammock, Xero)
  • Section 24 mortgage interest restriction — strategies to mitigate
  • Should you move your portfolio into a limited company? Honest analysis with Section 162 relief
  • 60-day CGT rule on disposals, and what changed with FHL abolition (April 2025)
  • 10 common landlord tax mistakes — and your full transition plan

Written by Fahmina Jahan

Founder of Fernside Accounting Ltd, based in Woodford Green, London. We work with sole traders, micro businesses and landlords across NE London and Essex — local accountants who actually know the area.

Every threshold, rate and worked example in this guide reflects the 2026/27 tax year — verified against current HMRC publications at time of writing (May 2026).

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