It is the same insanity that seems to guide HMRC’s continued push for Making Tax Digital. Despite the department being dogged by its own internal failures, HMRC has now decided to pass the load on to private landlords’ shoulders. It is another shuddering move that makes me wonder how I can get the European Court of Human Rights to listen to my appeal for outright discrimination. 

My beef? Yet again, we have a policy aimed only at private landlords and not corporate landlords.

From April 2026, landlords earning rents of more than £50,000 per year must register for MTD. This means those affected will have to keep digital accounting data and file it quarterly. From April 2027, the net widens to include landlords earning £30,000 or more.  

HMRC switched on this latest part of MTD on 22 April this year to give software developers and tax agents a chance to work with live data before the system goes online in 2026. Those taking part in the pilot need compatible software to file their accounts. 

This is where it gets juicy, because not only do you have to check that your record-keeping software is compatible, but your agents’ (e.g. your accountant’s) software must be compatible, too. If you’re thinking “recipe for trouble”, I’d agree.