Making Tax Digital for landlords: who’s in and when

Making Tax Digital for Income Tax began on 6 April 2026 for qualifying income over £50,000, counting self-employment and property income before expenses. It widens to over £30,000 from April 2027 and over £20,000 from April 2028. With the standard update periods, the quarterly updates are due by 7 August, 7 November, 7 February and 7 May. In the app, Books keeps the records they’re made from.

Who’s in, and from when

There are three start dates.

• Over £50,000 of qualifying income, from 6 April 2026.
• Over £30,000, from April 2027.
• Over £20,000, from April 2028.

Qualifying income is income from self-employment and property, before expenses.

GOV.UK says which tax year’s income counts for each start date. Its page is Find out if and when you need to use Making Tax Digital for Income Tax. It’s worth reading it there rather than working it out from a summary. If you own a property with someone else, or you’re close to a threshold, an accountant can tell you whether and when you’re in.

In Books, Do you need to use Making Tax Digital? shows the property income recorded for the tax year, at your share and before expenses, beside that year’s threshold. It doesn’t include any self-employment income, so it can’t decide for you.

The quarterly updates

With the standard update periods, the quarterly update deadlines are 7 August, 7 November, 7 February and 7 May, the last in the following tax year. Calendar update periods can be chosen instead.

Under Quarterly update periods, Books shows each quarter as a row with its update deadline, the one whose update is next open. Tap a quarter to see its own income and expenses, and the totals from the start of the tax year to the end of that quarter.

If you use calendar quarters, tap Change Periods, choose them, and tap Save Periods. That changes only how the app groups your records. The app doesn’t know whether an update was sent. It helps to keep your own note of each one.

Many landlords put a reminder in their calendar a week or two before each deadline, and add the quarter’s receipts first.

The records to keep

Books keeps one record for each amount, with its date, its amount, its HMRC category, the property and what it was for.

• Rent you mark received under Rent goes in by itself.
• A closed repair with a cost offers Add to Books, with the form filled in.
• Everything else goes in with Add Income or Add Expense.
• Choose Receipt keeps a photo or PDF of the receipt with its entry.

Under This tax year so far, What the records are, and how long to keep them gives the date to keep that year’s records and receipts until, with its source. Adding receipts as you go, rather than at the end of the tax year, makes each update quicker.

For a property you own with someone else, Your share of each property keeps your records and totals at your share. Tap Change Share, give your share and the date it starts, then tap Save Share.

Getting the figures to HMRC

Books isn’t HMRC-recognised software, and it doesn’t send anything to HMRC. It gets the figures ready for whoever sends your updates, your accountant or software of your own.

Tap Export in a quarter, once it’s open, or on the tax year, and choose Records, One Row Each or Totals by HMRC Category. Each is a CSV file, and the export says how to import it into bridging software or send it to your accountant.

Books, like this guide, isn’t tax advice. For your own tax, ask an accountant.

What the law says

Making Tax Digital for Income Tax began on 6 April 2026 for qualifying income, meaning self-employment and property income before expenses, over £50,000. It widens to over £30,000 from April 2027 and over £20,000 from April 2028. GOV.UK says which tax year’s income counts for each.

With the standard update periods, the quarterly update deadlines are 7 August, 7 November, 7 February and 7 May, the last in the following tax year. Calendar update periods can be chosen instead. GOV.UK’s page on them is Send quarterly updates.

For anything this guide leaves out, see GOV.UK or ask an accountant.