MTD Deadlines 2026–2028: Which Wave Are You In?

The three-wave rollout explained

HMRC restructured MTD ITSA into three income-based waves spanning 2026 to 2028. Use our free MTD eligibility quiz to check which wave you fall into in under 60 seconds.

Wave 1 — April 2026 (above £50,000)

Landlords with combined gross income above £50,000 must comply from 6 April 2026. If you are not yet using HMRC-recognised MTD software, you are already non-compliant. HMRC has signalled a soft-landing approach for the first year, but penalty points are accumulating from day one.

Wave 2 — April 2027 (above £30,000)

Landlords with gross income above £30,000 must comply from 6 April 2027. You have time — but starting now means your first submission is not rushed. The free plan covers everything you need.

Wave 3 — April 2028 (above £20,000)

The final mandated wave covers landlords with gross income above £20,000 from April 2028. HMRC has not yet announced whether landlords below £20,000 will eventually be included.

Quarterly deadlines

Once in scope, you have four quarterly deadlines. LandlordSorted tracks these — see the full submission walkthrough.

How to check your income threshold

Use our free eligibility quiz to check your wave instantly, or read the full MTD guide. If you are already in Wave 1, LandlordSorted's free plan covers everything you need to comply with MTD ITSA.