MTD for landlords: how quarterly updates work in practice

MTD for landlords means keeping digital records of your property income and expenses, sending HMRC a summary every three months through compatible software, and filing your tax return through that same software. It has applied since 6 April 2026 to landlords and sole traders with qualifying income over £50,000, and it widens in 2027 and 2028 [1]. This guide covers the practical side: who's in, what you send and when, and how to get ready.

Who MTD for landlords applies to

You need to use MTD for Income Tax if all of these apply [1]:

• you're a landlord or sole trader registered for Self Assessment,
• you get income from property, self-employment or both,
• your qualifying income is over the threshold for the relevant tax year.

Qualifying income is your gross income from property and self-employment, before expenses [4]. If you own a property jointly, only your share counts [4]. Wages, pensions, dividends and your share of partnership profit don't count [4]. See our MTD threshold guide for worked examples. The shorter overview is Making Tax Digital for landlords. Joint owners are covered in MTD for joint property owners, and choosing software is in MTD software for landlords.

HMRC reviews your Self Assessment return each year and writes to you if you're over the threshold, but if you don't get a letter it's still your responsibility to check [1]. Some people are exempt, for example if they're digitally excluded, and can apply to HMRC [5].

MTD for landlords quarterly update deadlines

Each update is cumulative: it covers from 6 April to the end of the period [2]. If your accounting period runs 1 April to 31 March, you can use calendar update periods instead [2].

What a quarterly update contains

A quarterly update is a summary, not a tax return [2]. Your software adds up your digital records into totals for each income and expense category, using the same categories as Self Assessment [2]. HMRC doesn't receive individual receipts or invoices [2]. You don't need to make accounting or tax adjustments before sending [2]. If you had no income or expenses in a period, you still need to send the update [2].

After you send an update you can see an estimate of your tax bill for the year so far in your software and your HMRC online account [2].

The end-of-year return

After the fourth update, you finalise the year and submit your tax return through your compatible software by 31 January following the end of the tax year [3]. You add other income, such as wages, pensions or savings interest, at that point; you don't need digital records for those [3].

How to get ready for MTD as a landlord

1. Check whether and when you're in. Use HMRC's checker [1].
2. Choose compatible software. HMRC says to choose software before you sign up [3]. Landlord options include Hammock [6], Landlord Vision [7] and August's paid plans [8].
3. Sign up. You must be registered for Self Assessment and have filed a return in the last 2 years [1].
4. Set up digital records. Connect bank feeds or enter transactions, and categorise income and expenses by property.
5. Put the deadlines in your calendar. 7 August, 7 November, 7 February, 7 May, and 31 January.
6. Keep receipts organised. Your software summarises; you still need the evidence behind each figure.

Where repair costs fit

For most landlords, repairs and maintenance are one of the biggest expense lines, and one of the messiest to track: invoices arrive by email, text and paper. Gaffy isn't MTD software and doesn't file to HMRC. What it does is keep every repair against the property it belongs to, with its photos, outcome and the cost you log, so when you categorise expenses in your MTD software, the repair figures and invoices are already in one place.

Gaffy also handles the rest of the repair side: a link per property for tenants to report problems, a maintenance inbox, and a vault that flags gas safety, EICR and EPC expiry dates. £12 a month for up to 5 properties, first month free.

MTD for landlords: common questions about records

Do I need to record every transaction digitally? You need digital records of your property income and expenses, which your software summarises into category totals for each update [2].

Do I send receipts to HMRC? No. HMRC doesn't receive individual receipts or invoices in quarterly updates, but you still need to keep them [2].

Can I correct a mistake? Yes. Because each update covers the tax year so far, corrections to your records are picked up in the next update [2].

If you're not in MTD yet

You can still file a normal Self Assessment return. You must submit a return for the tax year before you start MTD [1].

People also ask

Does MTD apply to all landlords?

No. Only to those registered for Self Assessment with qualifying income over the threshold: £50,000 from April 2026, £30,000 from April 2027, and £20,000 from April 2028 [1].

How often do landlords submit under MTD?

Four quarterly updates a year, plus a tax return by 31 January [2][3].

Can I use a spreadsheet for MTD?

You'd need bridging software to send figures from it to HMRC. A spreadsheet alone can't submit.

Do I need an accountant for MTD?

No, you can do it yourself with compatible software. An agent can also sign you up and file for you [1].

Does MTD apply to limited companies?

MTD for Income Tax is for individuals with self-employment and property income [1]. Companies pay Corporation Tax, which is separate.

Try Gaffy free for a month · Gaffy and Hammock · Pricing

FAQ

Does Gaffy file MTD updates?

No. Use HMRC-compatible software. Gaffy keeps your repair records and costs organised.

What if I miss a quarterly deadline?

Penalties can apply. Check HMRC's guidance on MTD penalties and contact HMRC if you're struggling.

Sources

1. HMRC, Find out if and when you need to use Making Tax Digital for Income Tax (ww.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax)
2. HMRC, Use Making Tax Digital for Income Tax: send quarterly updates (ww.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates)
3. HMRC, Find software that's compatible with Making Tax Digital for Income Tax (ww.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax)
4. HMRC, Work out your qualifying income for Making Tax Digital for Income Tax (ww.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax)
5. HMRC, Apply for an exemption from Making Tax Digital for Income Tax (ww.gov.uk/guidance/apply-for-an-exemption-from-making-tax-digital-for-income-tax)
6. Hammock pricing (ww.usehammock.com/pricing (checked 22 October 2026)
7. Landlord Vision pricing (ww.landlordvision.co.uk/pricing/ (checked 22 October 2026)
8. August pricing (ww.augustapp.com/pricing (checked 21 October 2026)