It’s easy to assume that the biggest concern for landlords right now is the Renters’ Rights Act. In many conversations, that’s definitely the case.

But recently, I was reminded that for some landlords, a different piece of legislation is causing far more immediate anxiety.

At a recent landlord seminar we hosted at Andrews Property Group, one attendee had travelled more than 150 miles to be there. When he arrived, it was clear he was worried, perhaps even scared, about what was coming next.

It wasn’t possession reform or tenancy changes that had prompted the journey.

It was Making Tax Digital for Income Tax Self-Assessment.

With less than a month to go until the first phase comes into effect, this landlord, who had owned and managed rental property for more than 30 years, was truly concerned about how he would cope. Not with compliance in principle, but with the practical reality of it: the systems, the software, the expectation to move from paper records to digital reporting.

Income thresholds

From April 2026, landlords and sole traders with income above £50,000 will be required to keep digital records and submit quarterly updates to HMRC. That threshold then drops to £30,000 in April 2027, with further expansion expected to £20,000 from April 2028. This is not a marginal change, it is a fundamental shift in how landlords interact with the tax system.

For many, particularly those who have operated successfully for decades without digital tools, this represents a significant operational and psychological barrier.

What struck me most in that conversation was not his resistance to compliance, but fear of capability.

This landlord wasn’t unwilling, he just didn’t think he could learn new skills to do it.

When we talked through the concept of a possible digital exclusion, there was a visible shift. Not relief in the sense of “I don’t have to engage with this,” but reassurance that there is recognition within the system that not everyone starts from the same place.

Exemption cases

There is no age-based exemption under Making Tax Digital. That’s an important point to be clear on. However, there is provision for exemption where it is not reasonable or practical for someone to use digital tools.

Age can play a role in that assessment, but only where it contributes to genuine barriers, difficulty using devices, cognitive or physical limitations, or lack of reliable internet access. These are considered on a case-by-case basis, and crucially, the exemption is not automatic. It requires an application to HMRC, supported by explanation and, where necessary, evidence.

For the landlord I met that evening, simply understanding that this pathway existed was enough to ease what had clearly been weeks, if not months, of stress.

There is a wider point here for agents.

We often position ourselves as guides through regulatory change, but in the context of Making Tax Digital, that role becomes far more practical. This is not just about interpreting legislation, it’s about helping our landlords navigate systems, adopt new processes, and in some cases, confront a complete shift in how they manage their business.

Helping landlords

That support might be as straightforward as recommending compliant software or explaining quarterly reporting requirements. In other cases, it may involve identifying landlords for whom digital adoption is not realistic and helping them understand their options.

What we cannot do is assume awareness.

Many landlords still don’t fully understand when the rules apply to them, how the income thresholds work, or what “digital record keeping” means in practice. Others, like the landlord I met, may understand the headline but feel completely unequipped to respond.

As we approach the implementation date, three points are worth reinforcing:

• You should be communicating with your landlords about this incoming change. In a world where many let-only landlords think they can do it themselves, we must demonstrate the value of our managed service. Ensuring your landlords are informed and prepared adds to this service.
• There is no set age at which Making Tax Digital stops applying.
• Exemptions exist, but they are assessed individually and must be applied for.
• If you have landlords who genuinely may struggle with digital systems, they should be encouraged to seek advice early.

The conversation around reform in the private rented sector is often dominated by high-profile legislative change. But sometimes, it’s the quieter, operational reforms that have the most immediate impact. Making Tax Digital is one of those moments.

Bio author: Angharad Trueman, Group Lettings Director of Andrews