Making Tax Digital with a spreadsheet: bridging software for landlords

You don't have to switch to accounting software for Making Tax Digital. HMRC accepts spreadsheets, as long as the figures reach HMRC through recognised bridging software and every step between them is a digital link.

How it works

Keep your rent and expenses in a spreadsheet: one row per transaction, with a date, amount and category.
The spreadsheet adds up cumulative totals for each quarterly period.
Bridging software reads those totals straight from the file and sends them to HMRC. You don't retype anything.

The digital links rule: no copy and paste

HMRC says you must not move records by hand: no writing figures out into another cell or program, and no cut and paste or copy and paste. These count as digital links: linked cells or formulas in a spreadsheet, CSV or XML import and export, automated transfers and API transfers. In practice, the totals your bridging software reads should come from formulas, not from figures you typed in.

What each record needs

The amount
The date the income was received or the expense was paid
The category (for example rent, repairs, premises costs, residential finance costs)

HMRC asks you to make each record as close to the transaction date as you can, not all at once at the end of the quarter.

Joint owners: a shortcut

If you let a property jointly, HMRC lets you keep a single digital record for each category covering the update period. You can also summarise some expenses once a year, rather than recording every transaction.

Choosing bridging software

Use only software on HMRC's list: search GOV.UK for "Find software that's compatible with Making Tax Digital for Income Tax" and filter for bridging software and UK property income. Check that it reads your file type (Excel, Google Sheets or CSV), supports quarterly updates and the final declaration, and handles more than one property business if you need it.

A spreadsheet that's already set up for it

The Landlord Register-Ready Workbook records each transaction with a date, an amount and one of HMRC's property categories. Formulas then build the cumulative quarterly totals, with residential finance costs kept separate, so a bridging tool can read them without copy and paste.

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 — £19

Source: GOV.UK Making Tax Digital for Income Tax: keep digital records.

General information, not legal or tax advice. Checked against GOV.UK on 30 September 2026. Rules change — always confirm on GOV.UK.