Regulation8 August 2026·5 min read
Making Tax Digital for Income Tax Hits Holiday-Let Owners from April 2026: The Compliance Overlap That Should Concern You
From April 2026, individual landlords with property income above the MTD threshold - including former FHL operators - are required to keep digital records and report quarterly to HMRC. On top of the abolition of the FHL regime this is the second material compliance imposition in two tax years, and the overlap of HMRC visibility with planning enforcement visibility should concern operators whose planning status is not clean.