Thousands of UK landlords are facing a significant administrative overhaul as HM Revenue and Customs (HMRC) rolls out its new digital self-assessment system. Under the Making Tax Digital (MTD) initiative, certain property owners could be required to submit up to ten separate tax filings over a transitional period, a move experts warn could cause widespread confusion.
Who is Affected and Key Deadlines
The new rules, which come into effect from April 2026, specifically target landlords with an annual gross income from property exceeding £50,000. For these individuals, the traditional annual self-assessment tax return is being replaced by a more frequent digital reporting model.
HMRC mandates that affected landlords submit four quarterly summaries of their income and expenses, followed by a year-end final declaration. The first quarterly submission under the new system is due on 7 August 2026, with subsequent updates required every three months, including a filing on 7 November.
Compounding the burden, landlords must also complete filings for previous years under the old system. The deadline for the 2024-25 financial year remains 31 January 2026, while the return for the 2025-26 year must be filed by 31 January 2027.
Potential for Confusion and Double Filing
Chris Norris, Policy Director at the National Residential Landlords Association (NRLA), expressed serious concerns about the complexity introduced by the change. “Ignorance is not a defence, but I think this is going to be confusing for people,” he stated.
“I can see some people quite innocently doubling up or missing things. Several submissions when you normally do one is very confusing,” Norris added. He warned that without extreme care, landlords risk “getting into a bit of a mess, twisting themselves into knots,” and urged affected taxpayers to finalise their old-system self-assessments earlier than usual to avoid last-minute complications.
The situation is even more complex for landlords who operate through buy-to-let limited companies. They must continue filing annual corporate tax returns in addition to the new MTD submissions, effectively adding two extra filings to their workload between now and the end of 2027.
HMRC's Perspective and the Digital Shift
HMRC has defended the Making Tax Digital rollout, arguing it will simplify tax management in the long term. A spokesperson explained that customers will need to send simple quarterly summaries using compatible software, which will then pre-populate their annual return.
“Quarterly updates are not tax returns – they are simple summaries of your income and expenses from sole trading and property, with no need for adjustments. MTD software will do much of the work,” the spokesperson said. The department claims the system will provide a better view of business health and tax liability throughout the year, making the annual process less burdensome.
Despite these assurances, the transition places a new administrative duty on a key segment of the UK's housing market. Landlords within the scope of the rules are advised to seek guidance, ensure they have compatible software, and diarise the new quarterly deadlines to avoid penalties for late or incorrect submissions.
