Key Tax Changes Affecting Edinburgh Landlords in 2026 Making Tax Digital (MTD) for Income Tax Effective from April 2026: Landlords with gross property income over £50,000 must keep digital records and submit quarterly updates to HMRC. Future thresholds: £30,000 from April 2027, £20,000 from April 2028. Practical impact: Even landlords with PAYE employment must comply if...