HMRC’s Making Tax Digital is a ‘step too far’ for many landlords

HMRC’s Making Tax Digital is a ‘step too far’ for many landlords

0:01 AM, 1st April 2025, About 11 months ago 26

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The government’s announcement that 900,000 sole traders and landlords must adopt the Making Tax Digital (MTD) initiative is a ‘step too far’ for many.

That’s the belief of ARLA Propertymark president Angharad Trueman who says that small landlords, especially those who are older and less tech-savvy, will struggle.

This step also comes on top of the increasing nervousness in the private rented sector about the impact of the Renters’ Rights Bill.

On LinkedIn, Ms Trueman said: “The creation of a £20,000 threshold means many, many more landlords will fall into this bracket, and it’s a risk that this may be the final straw for many.”

MTD shifts tax management

The MTD initiative will shift tax management into a fully digital framework from next year.

That’s when self-employed individuals and landlords earning above £50,000 annually must comply with MTD for Income Tax Self-Assessment (ITSA).

The threshold drops to £30,000 by April 2027.

However, Chancellor Rachel Reeves, in her Spring Statement last week, confirmed the threshold will drop further to £20,000 by 2028.

A policy document released on the day points to the government’s aim to eventually include those with lower incomes in this digital transition.

Landlords to make quarterly submissions

MTD seeks to simplify tax administration by requiring digital record-keeping and quarterly submissions to HM Revenue and Customs (HMRC) via approved software.

Launched in 2015, the programme aims to enhance accuracy and efficiency, replacing traditional annual Self-Assessment returns with real-time data.

Taxpayers will receive estimated calculations to aid financial planning, finalising their obligations digitally at year-end.

Propertymark is also urging letting agents to act swiftly to ensure both they and their clients are equipped with HMRC-compliant tools.

Join in the voluntary phase

HMRC is also encouraging participation in a voluntary testing phase to help taxpayers familiarise themselves with the system ahead of its mandatory rollout in April 2026.

This trial will also help HMRC refine the platform, ensuring seamless operation when it becomes compulsory.

However, critics say the Making Tax Digital comes alongside other regulatory pressures which are facing PRS landlords.

They include the Renters’ Rights Bill, EPC efficiency goals and higher stamp duty rates for buy to let purchases.


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northern landlord

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Member Since March 2022 - Comments: 352

11:37 AM, 1st April 2025, About 10 months ago

Yes, it is a step too far especially if reporting becomes quarterly and you have to download and presumably pay for what will inevitably be bug ridden software. Couple this with the possibility HMRC will be able to extract money directly from your bank account so they could take money from you quarterlly. leaving you with the soul destroying job of contacting them to get any money back at year end.
I believe it is illegal to require people to do business online. There always has to be a paper alternative as not all people are online and computer literate or are just unwilling to comply. Utility companies and councils would like all their billing to be online and direct debit but they can’t compel you to do it. Same goes for HMRC. It might suit some people but it doesn’t suit me.Income varies throughout thje year so tax form at year end when all expenses are known is best.

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Ian Narbeth

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Member Since July 2013 - Comments: 1970 - Articles: 21

11:40 AM, 1st April 2025, About 10 months ago

I bet there will be minimum fines of £100 for late filing. Suppose a quarter of the 900,000 are late. With quarterly filings that is £90M a year bunce for the Government.

Of course there is no penalty if HMRC take ages to reply or keep you hanging on the phone for ages before cutting off the call.

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moneymanager

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Member Since February 2018 - Comments: 627

13:04 PM, 1st April 2025, About 10 months ago

Quarterly reporting for supposed ‘financial planning’ purposes is spurious at best for smaller entities whilst already being undertaken by larger concerns, MTD is a solution looking for a problem and reduces, even further,private taxpayers to agents of the state, the world of your accounts being to a date of choicecending in the prior tax year with all analogue methods worked perfectly well.

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Jo Westlake

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Member Since June 2015 - Comments: 316

13:31 PM, 1st April 2025, About 10 months ago

I’ve been using various software to try to get ready for MTD over the last 2 or 3 years.
None of them have been perfect or completely ready for MTD.
Some of them have been incredibly clunky. Some have very poor instructions or help. Some are expensive.

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Jason

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Member Since February 2022 - Comments: 201

13:55 PM, 1st April 2025, About 10 months ago

If HMRC want to embrace the digital era first thing they need to do is rid the 20year old on-hold music 🎶

https://www.youtube.com/watch?v=-3m9POaNqx4

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Peter Webb

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Member Since September 2015 - Comments: 5

14:30 PM, 1st April 2025, About 10 months ago

When it suits the Government BTL is not a business, but when they think they can get more money out of us all of a sudden we are a business, but without the other benefits of running a business. Not surprised

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Martin Thomas

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Member Since August 2018 - Comments: 156

14:35 PM, 1st April 2025, About 10 months ago

There is no benefit whatsoever to landlords of MTD. It’s all about better tax receipt planning for the government.

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Gromit

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Member Since September 2015 - Comments: 1010

15:12 PM, 1st April 2025, About 10 months ago

Reply to the comment left by Martin Thomas at 01/04/2025 – 14:35
No it all about control and driving small private Landlords out of the market (just the RRB & EPC”C” is).

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DP

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Member Since April 2020 - Comments: 94

15:23 PM, 1st April 2025, About 10 months ago

Reply to the comment left by Peter Webb at 01/04/2025 – 14:30
Yes strange isn’t it . . . and only a short while ago we were being told by the PM that he doesn’t consider that we even work so will anyone else have to carry out MTD on invested income ?

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Judith Wordsworth

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Member Since January 2015 - Comments: 1382

15:46 PM, 1st April 2025, About 10 months ago

Most small landlords will not likely meet the income threshold.

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