Making Tax Digital 2026 for Landlords – Are You Prepared? With MTD for Income Tax approaching in April 2026, landlords need to be confident that their record-keeping meets HMRC’s new digital requirements. One of the most important points to understand is this: 👉 You must record your gross rental income — not just the net amount that arrives in your bank after letting agent deductions. HMRC requires the full rental amount paid by the tenant to be digitally recorded, even if you never physically