As the next quarterly update approaches under Making Tax Digital for Income Tax (MTD), Lendlord’s analysis has found that 17.7% of landlords recorded annual rental income above £50,000.
Based on portfolio records as of 30th September 2026, Lendlord says the findings highlight the importance of maintaining digital records ahead of the 7th November deadline for the second quarterly update.
The requirements currently apply to eligible individuals with qualifying annual income above £50,000. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028, bringing more landlords into scope.
Qualifying income includes combined gross income from property and self-employment, before expenses, meaning landlords with rental income below the threshold may also need to comply.
"More than one in six landlords in our analysis recorded annual rental income above £50,000," Aviram Shahar, co-founder and CEO of Lendlord, said. "With the next quarterly deadline approaching and lower thresholds bringing more landlords into scope over the next two years, digital reporting is becoming an essential part of running a property business.
"The practical challenge is keeping records organised throughout the year. Bringing rental income, expenses and bank transactions together makes quarterly reporting more manageable and gives landlords a clearer picture of their portfolio’s performance."
