MOONACCOUNTING & TAX

Making Tax Digital

Making Tax Digital for landlords

Quarterly updates to HMRC are now part of being a landlord. I handle them for you.

Making Tax Digital (MTD) for Income Tax changes how landlords report rental income. MTD for Income Tax means keeping digital records and sending quarterly updates to HMRC through compatible software, alongside a final declaration after the tax year ends.

When MTD applies to you

FromQualifying income overBased on your tax return for
6 April 2026£50,0002024-25
6 April 2027£30,0002025-26
6 April 2028£20,0002026-27

Qualifying income is your gross rent before expenses, added to any self-employed turnover. Wages, pensions and dividends do not count. If you own property jointly, only your share counts.

Check when MTD applies to you

Enter your yearly figures before expenses. If you own property jointly, enter your share only.

A quick guide based on HMRC's published thresholds. HMRC decides using the figures on your tax return for the relevant year, so your start date can change if your income changes. Wages, pensions, dividends and partnership profits don't count. Property held in a limited company is outside MTD for Income Tax.

Quarterly deadlines

QuarterUpdate due
6 April to 5 July7 August
6 July to 5 October7 November
6 October to 5 January7 February
6 January to 5 April7 May

Quarterly updates are cumulative summaries of your income and expenses, not mini tax returns. The final declaration is still due by 31 January after the tax year ends.

How I handle MTD for you

  1. I set up HMRC-recognised cloud accounting software and sign you up for MTD
  2. You share your records with me monthly or quarterly, depending on your package
  3. I keep the books, check the figures and submit every quarterly update
  4. I prepare your final declaration and tell you what you owe well before it's due

If you own property through a limited company, MTD for Income Tax does not apply to the company. I prepare its accounts and corporation tax return instead.

Talk it through

Book a discovery call. We'll look at your properties and what you need, and you'll get a proposal with a fixed monthly fee before you commit to anything.

Book a discovery call

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