What are the penalties for Making Tax Digital for landlords?

What are the penalties for Making Tax Digital for landlords? Under Making Tax Digital, each missed deadline earns 1 penalty point and 4 points bring a £200 penalty. For 2027-28, tax paid late is charged 4% at day 15 and another 4% at day 30. Not straight away. A late update earns one penalty point. A £200 penalty is charged only when you reach 4 points, and then £200 for each later missed deadline. No. GOV.UK says you can only get one penalty point per deadline, even if you have more than one business. All your UK rental properties are combined in one property business. Yes. Below 4 points, each point is removed 24 months after the missed deadline. At 4 points you need 12 months of on-time submissions and must send anything outstanding from the previous 24 months. Read the full answer, with every source, at rightotax.co.uk.