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UK International Tax Guide

Making Tax Digital (MTD) for landlords living abroad

A simple guide to the new Making Tax Digital (MTD) rules for non-resident landlords with UK property.

Short answer: Making Tax Digital (MTD) is a new UK tax rule for landlords. From 6 April 2026, if your total UK rent is more than £50,000 a year, you must use software to send updates to HMRC 4 times a year. In April 2027, this applies if your rent is over £30,000. You do not need to buy software or do this yourself. Matthew is an authorised tax adviser who sends all 4 updates and your final tax return for you.

Key points

  • Starts 6 April 2026 if your total UK rent is over £50,000 a year.
  • Starts 6 April 2027 if your total UK rent is over £30,000 a year.
  • You must send 4 small updates a year, plus 1 final return.
  • This rule applies even if you live outside the UK.
  • Matthew does all the updates for you so you never get fined.

Who must follow the new MTD rules?

HMRC is changing how landlords report tax. Instead of sending 1 tax return every year, you will send updates online every 3 months.

From 6 April 2026: You must do this if your total UK rent is over £50,000 a year.

From 6 April 2027: You must do this if your total UK rent is over £30,000 a year.

Old tax returns vs new MTD rules

RuleOld wayNew MTD way
How often you file1 time a year (by 31 January)4 times a year + 1 final return
How to keep recordsPaper or simple spreadsheetsSpecial online software connected to HMRC
April 2026 rent limitAny rent profitTotal rent over £50,000 a year
April 2027 rent limitAny rent profitTotal rent over £30,000 a year
Using an adviserAdviser files once a yearMatthew sends all updates for you

The 4 update dates each year

Under MTD, you send a short summary of rent and costs 4 times a year:

  • Update 1 (6 April to 5 July): Send by 5 August
  • Update 2 (6 July to 5 October): Send by 5 November
  • Update 3 (6 October to 5 January): Send by 5 February
  • Update 4 (6 January to 5 April): Send by 5 May
  • Final Declaration (end of year): Send by 31 January

How Matthew helps overseas landlords

Living abroad makes it harder to deal with UK tax dates and time zones.

If you miss a date, HMRC gives you penalty points and fines. Matthew manages everything for you so your tax is always correct and on time.

Authorised HMRC Tax Agent

Let Matthew manage your MTD updates...

You do not need to buy software or worry about dates. Matthew sets up everything, enters your rent, and files all your updates with HMRC.

Written and reviewed by Matthew S Manderson CTA ATT AMIT

Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.

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