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For landlords

Making Tax Digital, for landlords specifically

Direct answer

If your qualifying property income (combined with any self-employment income) is above HMRC's current threshold, you'll need to keep digital records of rental income and expenses across your properties and send quarterly updates — with one flat set of obligations regardless of how many properties you let, not a separate filing per address.

One person, not one property

A common misconception is that MTD obligations multiply per rental property. They don't — HMRC assesses and expects reporting at the level of the individual landlord, with property income from across your portfolio brought together, similar to how Quarter Day's own planned pricing works: one flat plan regardless of portfolio size.

What counts as property income

Rent received is the obvious one, but property income for MTD purposes generally includes other property-related receipts too. Deductible running costs — repairs, insurance, letting agent fees, and similar — are recorded as expenses against that income, the same way self-employment expenses are recorded.

Illustrative example

A landlord with three properties records rent received and running costs for each address as they occur, then their software brings the totals together into one combined quarterly update — not three separate ones.

Frequently asked

Do jointly-owned properties need separate MTD reporting?

Each joint owner is generally responsible for their own share of the income for tax purposes — check HMRC's guidance on jointly-held property for exactly how this interacts with MTD.

Does furnished holiday letting work the same way?

Furnished holiday lettings have historically had some distinct tax treatment — confirm current rules against HMRC's guidance rather than assuming standard buy-to-let treatment applies.

What if I have both a business and rental properties?

Your self-employment and property income are combined for the qualifying-income test. See our guide on self-employment and property income together.

Reviewed: 9 September 2026 · Source: HMRC guidance (linked above) and Quarter Day's own product plans, kept separate — general information, not tax advice.
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