In this article, we have collated useful articles, free downloadables, and additional resources on Making Tax Digital (MTD) for Landlords.
Written by
Ben Luxon
PUBLISHED ON
Jul 10, 2025
Making Tax Digital for Income Tax is a major change to the UK tax system designed to simplify tax reporting through digital tools. While the rollout has been delayed several times, it is now confirmed to be phased in from April 2026, and it will significantly impact how landlords and self-employed individuals have to 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.
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 will be required to switch from traditional annual tax returns to submitting quarterly digital updates to HMRC.
Making Tax Digital for Income Tax will require landlords to:
This shift may feel like a big change, particularly for landlords not used to digital tax reporting, but preparing now can help ensure a smooth transition.
Learn more about MTD for Landlords and how you can get prepared here.
Landlords will need to replace spreadsheets and outdated accounting tools with MTD-ready software like Landlord Studio. These tools make is easy to keep accurate, up-to-date digital records of your income and expenses.
Depending on the size of your rental business and whether you have or haven’t incorporated the deadline for being MTD ready varies.
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.
Get MTD registered with the HMRC so that you can start submitting you quarterly updates before the MTD implementation date. Head over the Government Gateway website to register.
Once MTD begins, you’ll need to submit your taxes 5 times 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.
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 your penalty points under the HMRC's new penalty system and four points will result in a fine.
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
The HMRC has delayed the introduction of MTD until 2026, increased the income threshold, and will be introducing a phased implementation.
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.
With Making Tax Digital deadlines approaching, 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.
To meet MTD for Income Tax requirements, landlords must use digital tools that:
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.
Landlord Studio is listed as "in development" on HMRC’s official software page and is available free through our Accountant Partnership Program.
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.
Access your account from any device. Use the mobile or web app to manage finances, scan receipts, and stay organised wherever you are.
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.
Easily share your account with your accountant to ensure timely, accurate submissions and full compliance with MTD requirements.
You can see a list of all HMRC approved software here.
The new MTD rules are being phased in. Already, most VAT registered businesses need to be using MTD software.
Yes, we have plans to directly integrate with the HMRC''s system and will be HMRC approved before the 2026 deadline.
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 approved software you’re using or through a bridging software.
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.
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.
The first quarterly updates under MTD for ITSA will therefore be due for filing by 7 August 2026 and will cover 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.
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 new rules will 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 new MTD regulations.
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.