MTD for Income Tax has been delayed twice before, so it is understandable that landlords are asking: has MTD been delayed again in 2026?
No. The April 6, 2026 deadline is confirmed and will not be delayed again.
The History of MTD Delays
- Originally planned for April 2018 — delayed indefinitely
- Rescheduled for April 2023 — delayed to 2024
- Rescheduled for April 2024 — delayed to April 2026
- April 2026 — confirmed final, no further delay
Why Will It Not Be Delayed Again?
- HMRC has built the digital infrastructure and cannot absorb further delay costs
- Detailed regulations, guidance and penalty frameworks are already published
- Xero, QuickBooks and FreeAgent have all released MTD-compatible products
- Voluntary sign-up has been open since 2024 with thousands already enrolled
- The phased rollout (£50k, £30k, £20k) is designed to prevent another blanket delay
Who Is Affected From April 2026?
MTD for Income Tax applies from 6 April 2026 to anyone with total gross income from property and/or self-employment above £50,000 in the 2024/25 tax year. HMRC estimates around 780,000 taxpayers are in scope.
What About the Grace Period?
HMRC has confirmed a 12-month penalty grace period for Year 1 (April 2026 to April 2027). If you miss a quarterly submission deadline, HMRC will not issue financial penalties — provided you are genuinely trying to comply. This is not a delay. You must still be registered and submitting from April 6, 2026.
What Do You Need to Do Right Now?
- Check your 2024/25 income — are you over £50,000?
- Choose MTD-compatible software (Xero, QuickBooks, FreeAgent)
- Register for MTD with HMRC via Government Gateway
- Set up digital records for your rental income and expenses
Full guide: 10 Things Every Landlord Must Do Before April 2026.
Get MTD Help Now
HS Global Accountancy specialises in MTD for landlords. We handle registration, software setup, quarterly submissions and your end-of-year statement — from £79/month.
