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Making Tax Digital for Income Tax is a major change to the UK tax system designed to simplify tax reporting through digital tools. After several delays, it started on 6 April 2026 for landlords and self-employed individuals with qualifying income over £50,000, and it changes how they manage their finances and file their taxes.
To help you prepare, we’ve compiled essential resources, checklists, and up-to-date guidance on Making Tax Digital for landlords. Plus, we explain how Landlord Studio is helping landlords stay compliant with MTD requirements.
Free MTD Resources for Landlords
About MTD for Landlords
Making Tax Digital (MTD) is part of the UK government’s effort to modernise the tax system, aiming to make it more efficient and easier to get your tax right. Under MTD for Income Tax, landlords in scope switch from traditional annual tax returns to submitting quarterly digital updates to HMRC.
Making Tax Digital for Income Tax requires landlords in scope to:
MTD ITSA Rollout Timeline
| Start Date | Who is Affected |
|---|---|
| April 2026 | Landlords and sole traders with annual income over £50,000 |
| April 2027 | Landlords and sole traders with income over £30,000 |
| April 2028 | Landlords and sole traders with income over £20,000–£30,000 |
This is a big change, particularly for landlords not used to digital tax reporting. If you are not yet in scope, preparing before your start date makes the transition easier.
Learn more about MTD for Landlords and how you can get prepared here.
The MTD Checklist - Are You Making Tax Digital Ready?
1) Are You Keeping Digital Records?
Landlords in scope need to replace spreadsheets and outdated accounting tools with MTD-ready software like Landlord Studio. These tools make it easy to keep accurate, up-to-date digital records of your income and expenses.
2) Know When MTD Affects Your Business
Your MTD start date depends on the size of your rental business and whether or not you have incorporated.
- MTD for all VAT-registered businesses was introduced in April 2022.
- Sole traders and landlords with a total qualifying income above £50,000 have needed HMRC-recognised software to keep digital records and file returns since 6 April 2026.
- Sole traders and landlords with a total qualifying income above £30,000 will need HMRC-recognised software to keep digital records and file returns from 6 April 2027. This threshold reduces further to £20,000 from 6 April 2028.
3) Speak With Your Accountant
Discuss your MTD responsibilities with your accountant or tax advisor. They can help you implement a system that works for your business and ensure you’re meeting deadlines.
4) Become MTD Registered
Sign up with HMRC so that you can submit your quarterly updates. Head over to the Government Gateway website to register.
5) Understand Quarterly Returns and Confirm Your First MTD Reporting Date
Under MTD you submit 5 times a year rather than just once, including four quarterly updates plus a final declaration. You have a month after the period end date to send your quarterly update, eg. for the first quarter, 6 April to 5 July, the filing date would be the 7 August.
| Quarter | Period Covered | Filing Deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul | 7 Aug |
| Q2 | 6 Jul – 5 Oct | 7 Nov |
| Q3 | 6 Oct – 5 Jan | 7 Feb |
| Q4 | 6 Jan – 5 Apr | 7 May |
These updates are cumulative over the tax year – so you can correct errors or make adjustments to previous submissions in your next update. Late submissions will earn you penalty points under the HMRC's new penalty system and four points will result in a fine.
Download the free MTD Preparation Checklist
Read The Landlord's Guide to Making Tax Digital
Article #1: A Closer Looks At MTD for IT Requirements
Article #2: MTD for IT: Key Dates For Your Rental Business
Article #3: MTD for IT Quarterly Updates and Final Declarations
Article #4: Making Tax Digital for Income Tax - Exemptions
Article #5: Making Tax Digital for IT Penalties
Article #6: How To Choose The Right MTD Software for Your Rental Business
Article #7: Landlord Studio: The MTD Software Designed for Landlords
Article #8: A Closer Look At MTD for IT Bridging Software
Important HMRC Guides and Links For MTD
HMRC's announcement of the phased mandation of MTD for ITSA, which set the April 2026 start date and the income thresholds.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
Testimonies from businesses on how Making Tax Digital and digital record keeping has worked for them.
Information for VAT businesses and other VAT entities on what they need to do to prepare for Making Tax Digital.
A series of videos exploring how Making Tax Digital works and why this new plan is being implemented.
Free MTD Software for Landlords with Landlord Studio
With Making Tax Digital for Income Tax now in force, landlords need reliable, HMRC-recognised software that does more than just tick the compliance boxes.
Landlord Studio is an MTD-ready digital record-keeping solution (which you can get free when your accountant signs up to our Accountant Partnership Program). Powerful property management and accounting tools built specifically for landlords.
Why Landlords Need MTD Software
To meet MTD for Income Tax requirements, landlords must use digital tools that:
- Record and store digital financial records
- Connect directly with HMRC to submit returns
- Generate and submit quarterly updates and final declarations
Why Choose Landlord Studio?
Landlord Studio is more than just MTD-ready software, whether you manage one property or a growing portfolio, Landlord Studio simplifies landlord compliance and helps you take control of your finances.
Key Benefits
MTD-Ready & HMRC Recognised
Landlord Studio is HMRC-recognised and MTD compliant for Making Tax Digital for Income Tax, and is available free through our Accountant Partnership Program.
Automated Accounting & Record Keeping
Track income and expenses automatically by linking your bank, and securely store digital records like receipts and invoices. Designed to make quarterly updates and annual declarations simple.
Property Management on the Go
Access your account from any device. Use the mobile or web app to manage finances, scan receipts, and stay organised wherever you are.
Built for Landlords
Manage all your properties in one place, stay on top of your compliance requirements with reminders, document storage and more, and generate reports for individual properties or your entire portfolio.
Accountant Access
Easily share your account with your accountant to ensure timely, accurate submissions and full compliance with MTD requirements.
MTD for Landlords FAQs
How do I know if a software is MTD compliant?
You can see HMRC's list of software that works with Making Tax Digital for Income Tax here.
When do I need to sign up for MTD with the HMRC?
The MTD rules are being phased in. Already, most VAT registered businesses need to be using MTD software.
- From April 2019 if you’re VAT registered and earning above the threshold of £85,000 you need an MTD software that is HMRC-recognised.
- From April 2021 digital links became mandatory for MTD for VAT.
- From April 2022 all VAT registered businesses need to be using HMRC-recognised MTD software.
- Since 6 April 2026 self-employed individuals and landlords with qualifying income above £50,000 per year have had to be MTD compliant.
- From 6 April 2027 self-employed individuals and landlords with qualifying income above £30,000 per year will need MTD software recognised by HMRC.
Is Landlord Studio MTD compliant?
Yes. Landlord Studio is HMRC-recognised and MTD compliant for Making Tax Digital for Income Tax, with digital record keeping, quarterly updates and direct submission to HMRC.
What is a digital record?
Digital records means you must keep records of all your transactions in a digital format.
The easiest solution is to adopt a cloud accounting software like Landlord Studio that allows you to track all your income and expenses on the go. This will also help ensure you can submit all your updates in a timely fashion, you will need to have systems in place to keep up to date books.
Keeping digital records is necessary so that the records can be sent to the HMRC either from the HMRC-recognised software you’re using or through a bridging software.
Understanding MTD Quarterly Updates
All businesses within MTD for IT will have to provide quarterly updates of their income and expenses. These quarterly updates will be cumulative and cover the following periods, with the respective deadlines, regardless of the accounting period end of the business.
| Period Covered | Filing Deadline |
|---|---|
| Quarterly Update 1: 6 April to 5 July | 7 August |
| Quarterly Update 2: 6 April to 5 October | 7 November |
| Quarterly Update 3: 6 April to 5 January | 7 February |
| Quarterly Update 4: 6 April to 5 April | 7 May |
Alternatively, businesses can make a 'calendar quarter election,' which allows them to draw up quarterly updates to the end of the previous month. Where this election is made, the quarterly updates will be as follows.
| Period Covered | Filing Deadline |
|---|---|
| Quarterly Update 1: 1 April to 30 June | 7 August |
| Quarterly Update 2: 1 April to 30 September | 7 November |
| Quarterly Update 3: 1 April to 31 December | 7 February |
| Quarterly Update 4: 1 April to 31 March | 7 May |
The first quarterly updates under MTD for Income Tax were due for filing by 7 August 2026, covering either the quarter ended 5 July 2026, or 30 June 2026 (where a calendar quarter election is in place).
Separate quarterly updates will be required for each trade or property business carried on by an individual. There is no requirement to make tax or accounting adjustments to the information provided in quarterly updates.
Can I still use spreadsheets for MTD?
Business records must be kept digitally to meet MTD requirements.
If you are using spreadsheets, the spreadsheets must be formatted to be able to submit the required data to HMRC digitally through third-party bridging software.
So, while using a spreadsheet is allowed, the rules mean you’ll have to employ a bridging software anyway and it may be easier for you to find a landlord specific solution suitable for your needs and HMRC's MTD regulations.
How can I check if I’m exempt?
Certain exemptions may be made for those taxpayers unable to use digital tools due to their religion, age, or disability.
HMRC will decide if you meet exemption criteria so check with them directly and don’t just assume you meet the criteria, you don’t want to end up with a penalty.
You can find out more about exemptions and apply for an MTD exemption here.