LandlordMaking Tax Digital for landlords
If your gross rent plus self-employment turnover is over £30,000 on your 2025–26 return, quarterly digital reporting starts on 6 April 2027. The threshold drops to £20,000 a year later.
Does Making Tax Digital apply to me?
Income from a job, pensions, dividends and partnership shares does not count.
Who's in, and when
| Qualifying income over | Tested on your return for | MTD starts |
|---|---|---|
| £50,000 | 2024–25 | 6 April 2026 |
| £30,000 | 2025–26 | 6 April 2027 |
| £20,000 | 2026–27 | 6 April 2028 |
Qualifying income is gross: total rent and self-employment turnover before expenses. If you own jointly, only your share counts. Employment income, pensions, dividends and partnership shares are excluded.
Quarterly update deadlines
Updates are cumulative from the start of the tax year:
| Standard period | Calendar period (if elected) | Deadline |
|---|---|---|
| 6 Apr – 5 Jul | 1 Apr – 30 Jun | 7 August |
| 6 Apr – 5 Oct | 1 Apr – 30 Sep | 7 November |
| 6 Apr – 5 Jan | 1 Apr – 31 Dec | 7 February |
| 6 Apr – 5 Apr | 1 Apr – 31 Mar | 7 May |
After the year ends you still make a final declaration, by 31 January.
Can I keep using a spreadsheet?
Yes. HMRC accepts spreadsheets as digital records if you send the updates through HMRC-recognised bridging software. Record each transaction with a date and category. If your turnover is under £90,000 you can send expenses as one consolidated figure, but residential finance costs (mortgage interest) are always reported separately.
Property categories: rent and other income; premises running costs; repairs and maintenance; non-residential financial costs; legal, management and professional fees; costs of services; travel; other expenses; residential finance costs.
All three deadlines in one spreadsheet
The Landlord Register-Ready Workbook holds every field the registration service asks for, tracks your certificates with red/amber/green alerts, and turns your rent and expenses into Making Tax Digital quarterly totals. One payment, no subscription. Works in Excel and Google Sheets.
Buy the workbook — £19Sources: GOV.UK Find out if and when you need MTD for Income Tax; Send quarterly updates.
General information, not legal or tax advice. Checked against GOV.UK on 30 September 2026. Rules change — always confirm on GOV.UK.