The short answer
If your gross income from property and self-employment is above the relevant HMRC threshold, Making Tax Digital for Income Tax changes how you keep records and report to HMRC. SimpleTaxFlow brings UK rental income, property expenses, supporting documents and quarterly updates into one online workflow.
Which landlords need to use MTD?
MTD for Income Tax applies when you are registered for Self Assessment, receive property or self-employment income, and your qualifying income is over the threshold for the tax year. Qualifying income is gross income before expenses, not profit.
HMRC looks at self-employment and property income together. For example, £32,000 of gross rent plus £21,000 of sole-trader turnover gives qualifying income of £53,000.
- Over £50,000 qualifying income: required from 6 April 2026
- Over £30,000 qualifying income: required from 6 April 2027
- Over £20,000 qualifying income: required from 6 April 2028
What digital records should a landlord keep?
Your digital records should show the income and expenses of your property business clearly enough to support the totals sent in each quarterly update. Record transactions close to when they happen rather than rebuilding a quarter from memory.
- Rent and other UK property income
- Repairs, maintenance and property-management costs
- Insurance, professional fees and other business expenses
- Transaction dates, amounts, descriptions and supporting receipts or invoices
How quarterly updates work for property income
Every three months, compatible software adds together the digital records for each business and sends category totals to HMRC. A quarterly update is a summary of income and expenses, not a tax return, and tax adjustments are not normally required before it is sent.
The normal deadlines are 7 August, 7 November, 7 February and 7 May. Standard and calendar update periods cover slightly different dates, but share the same filing deadlines.
How SimpleTaxFlow helps UK landlords
SimpleTaxFlow is designed to turn regular property bookkeeping into a reviewable MTD record. You can work entirely in the web portal and use WhatsApp as an optional route for quick capture.
- Upload receipt photos and PDFs with smart data extraction
- Import CSV, Excel and supported PDF bank statements, then reconcile them against existing records
- Review income, expenses, cashflow and filing readiness online
- Invite an accountant to read-only records, evidence, reports and audit history
- Review and submit supported UK property quarterly updates through HMRC APIs
A simple landlord MTD checklist
A calm setup now makes the quarterly routine much easier.
- Check your qualifying income and start date
- Confirm whether you have UK property, foreign property, self-employment income, or a combination
- Choose software that supports every income source you need to report
- Create digital records from the start of the relevant tax year
- Connect your software to HMRC and review the first period before its deadline
Frequently asked questions
Does MTD apply to rental income?
Yes. Property income counts towards qualifying income for MTD for Income Tax. HMRC combines gross property and self-employment income when testing the threshold.
Do I need separate software for every rental property?
Not usually. The key question is whether your software supports the property income sources and reporting you need. SimpleTaxFlow supports UK property businesses but not foreign-property quarterly submission in-app.
Does SimpleTaxFlow support jointly owned property?
You can keep UK property records and review the business, but joint-property reporting can involve HMRC easements. Check that your chosen reporting approach fits your ownership and expense position.
Can my accountant review my landlord records?
Yes. SimpleTaxFlow provides read-only accountant access to transactions, evidence, invoices, reports and audit history, while submission approval stays with the account owner.
Check the official rules
MTD rules can change and individual circumstances matter. Use HMRC’s current guidance to confirm eligibility, exemptions, supported income sources and deadlines.
Turn the guidance into a manageable routine.
Keep records, evidence, reports and supported HMRC submissions together. Free for 30 days, then £5 per month equivalent, billed annually at £60.
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