Landlords who missed the April deadline for Making Tax Digital (MTD) for Income Tax could now find themselves automatically signed up by HMRC.
From September 2026, HMRC is beginning to bring landlords and sole traders into the MTD system in stages. The process is based on information from taxpayers’ 2024–25 Self Assessment tax returns, meaning some landlords may be contacted even if they have not taken any action themselves.
Who is HMRC automatically signing up?
The initial rollout affects landlords and sole traders with combined annual income from property and self-employment of more than £50,000 in the 2024–25 tax year.
Those who met the criteria were expected to register for Making Tax Digital by 6 April 2026. If you missed that deadline, you may now be identified by HMRC and automatically added to the system.
HMRC is carrying out the process in stages over the coming months, so not everyone affected will be contacted at the same time.
Automatic registration doesn't mean you're ready
For landlords, it is important to understand that being automatically signed up is not the same as being fully compliant with Making Tax Digital.
Once registered, you will still need to use compatible MTD software to keep digital records of your property income and expenses and send quarterly updates to HMRC.
In other words, landlords should not assume that automatic registration means HMRC has taken care of everything. You remain responsible for making sure your records and reporting arrangements meet the new requirements.
HMRC will notify individuals who have been registered, either by post or through its online services. You can also sign into your HMRC online account to check whether you have been added to the system.
Don't wait for HMRC
If you think you should already be using Making Tax Digital, you do not need to wait for an automatic registration notice.
Taking action now allows you to check that HMRC has the correct details for your property and self-employment income, choose suitable software and start getting your digital records in order.
For landlords who missed the 6 April deadline, HMRC's automatic sign-up process is a clear indication that Making Tax Digital is moving from preparation to implementation.
If you have not yet registered or chosen compatible software, now is the time to act rather than waiting for HMRC to make the first move.
