MTD for Income Tax is now live — landlords earning over £50,000 must comply Check if you’re affected →

Making Tax Digital for Landlords

Now live for higher earners. We’ll make it simple.

File your rental income to HMRC — quarterly, in seconds.

No card required • No accounting software required • Works with spreadsheets

Landlord filing Income Tax with #GoFile on laptop
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File your Income Tax in minutes.

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  • Connect to HMRC in seconds

    Authorise securely and we handle the MTD Income Tax connection.

  • Prepare quarterly updates

    Keep self-employment and property income ready for MTD.

  • Use your own records

    Work with spreadsheets or your bookkeeping software.

  • Submit directly to HMRC

    File quarterly updates and your Final Declaration when you are ready.

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What is Making Tax Digital for Landlords?

Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is HMRC’s new way of collecting income tax from landlords. Instead of filing one Self Assessment tax return at the end of the year, you’ll send HMRC a short summary of your rental income and property expenses every quarter using compatible software. At year-end, you file a Final Declaration that replaces your old tax return.

Why is HMRC doing this?

HMRC wants a more up-to-date picture of taxpayers’ income throughout the year. Under Self Assessment, landlords can wait up to 22 months after earning rental income before reporting it. MTD closes that gap by requiring quarterly updates, reducing errors and helping landlords stay on top of their tax position.

What actually changes day-to-day?

You keep records of your rental income and property expenses — just as you do now. Every 3 months, you enter two numbers into compatible software: total rent received and total allowable expenses. The software sends these figures to HMRC. At year-end, you review your totals and submit a Final Declaration to confirm your tax position.

Do I need bookkeeping software?

No. You can keep records however you like — a spreadsheet, a notebook, or other software. You just need compatible filing software (like #GoFile) to send your quarterly summaries to HMRC. #GoFile works as bridging software — import your figures from a spreadsheet or type them in, and we handle the submission.

What if I have an accountant?

Your accountant can file on your behalf using their own MTD software, or you can file yourself and let your accountant handle the year-end Final Declaration. Either way, you’ll need compatible software — the old paper or online Self Assessment process is being replaced for those above the income thresholds. See our accountants page for agent-specific features.

Who needs to use MTD?

MTD for Income Tax is being rolled out in phases based on your gross property income — that’s your total rental income across all UK properties, before deducting any expenses. If you also have self-employment income, each source is assessed separately.

April 2026

Gross income over £50,000

Landlords earning over £50,000 in gross property income must start using MTD from 6 April 2026. This is the first mandatory group. If your rental income is close to the threshold, check whether your gross income (before expenses) pushes you over.

Starts in weeks
April 2027

Gross income over £30,000

Landlords with gross property income between £30,000 and £50,000 join MTD from April 2027. This captures a much larger group of landlords, including many with just 2–3 rental properties in high-value areas.

April 2028

Gross income over £20,000

The threshold drops again to bring in landlords earning over £20,000 in gross property income. HMRC has confirmed this phase, though the exact date may be subject to further consultation.

Not sure if you’re affected? Add up your total rental income from all properties for the current tax year — before deducting mortgage interest, repairs, or any other expenses. That’s the figure HMRC uses. If you’re below the threshold now but expect to cross it, it’s worth preparing early. See our guide on who MTD affects.

How quarterly updates work

Under MTD, the tax year is split into four quarters. After each quarter ends, you have one month to submit your update to HMRC. Here’s the timeline:

Quarter Period covered Deadline
Q1 6 April – 5 July 5 August
Q2 6 July – 5 October 5 November
Q3 6 October – 5 January 5 February
Q4 6 January – 5 April 5 May
1

Record income & expenses

Throughout the quarter, keep track of your rental income and property expenses however suits you — a spreadsheet, accounting software, or your own records.

2

Submit your quarterly update

Within one month of the quarter ending, enter your total income and total expenses into compatible software and submit to HMRC. With #GoFile, this takes about 60 seconds.

3

End-of-year: Final Declaration

After all four quarterly updates, you review your annual totals, add any adjustments (like the mortgage interest tax credit), and submit your Final Declaration by 31 January following the tax year. This replaces the traditional Self Assessment tax return.

Quarterly updates are cumulative — each update includes running totals for the year so far. If you make a mistake in Q1, you can correct it in Q2 without amending previous submissions. For more detail, see our property income MTD guide.

What can landlords claim?

You can deduct a wide range of property-related costs from your rental income before calculating the tax you owe. Here are the most common allowable expenses:

Repairs & Maintenance

Like-for-like repairs, decorating, and replacing broken items

Insurance

Landlord insurance, buildings & contents cover

Letting Agent Fees

Management fees, tenant-finding charges

Legal & Professional

Accountancy costs, legal fees for renewals

Ground Rent & Service Charges

Leasehold charges, service charges on flats

Travel & Mileage

Visiting properties at 45p per mile (first 10,000)

Note: mortgage interest is no longer deductible for individual landlords — you receive a 20% tax credit instead (Section 24). Full expenses guide →

Why landlords use #GoFile for MTD

You don’t need to change how you work. #GoFile fits around your existing process — whether you use spreadsheets, accounting software, or pen and paper.

File quarterly updates in minutes

Enter your rental income and expenses, click submit. Most landlords are done in under 60 seconds.

Import figures from spreadsheets

Already track your rental income in a spreadsheet? Import your figures directly — no re-typing needed.

Works alongside your accountant

File yourself or let your accountant handle it. Either way, #GoFile keeps everything HMRC-ready.

HMRC-recognised software

Officially recognised by HMRC for Making Tax Digital. Your submissions go straight through.

How #GoFile makes it easy

Filing takes about 60 seconds

1

Create your account

Sign up free and connect to HMRC. Takes about 30 seconds.

2

Import your rental figures

From a spreadsheet, other software, or type them in directly. Your total rental income and expenses for the quarter.

3

Click Submit

#GoFile sends your update to HMRC instantly. Confirmation straightaway.

Done. No jargon. No stress.

What landlords are saying

★★★★★

“I have three buy-to-lets and was dreading MTD. #GoFile made the whole thing painless — enter rent received, enter expenses, click submit. Genuinely took about a minute.”

Mark W. — Buy-to-Let Landlord
★★★★★

“I inherited a flat and had no idea where to start with HMRC. #GoFile walks you through everything step by step. Filed my first quarterly update in under two minutes.”

Rachel S. — Accidental Landlord
★★★★★

“Managing a portfolio of ten properties, I needed something simple that just works. The pricing is brilliant — one flat fee covers all my properties. Highly recommend.”

James D. — Portfolio Landlord

Frequently Asked Questions

Do landlords have to use Making Tax Digital?

If your gross property income exceeds £50,000 a year, yes — from 6 April 2026. If it’s between £30,000 and £50,000, you’ll need to start from April 2027. These thresholds are based on total rental income across all your properties, before deducting expenses.

What counts as property income for the MTD thresholds?

Your gross rental income from all UK properties combined — before deducting mortgage interest, repairs, or any other expenses. If you also have self-employment income, each source is assessed separately against the thresholds.

Can I still claim mortgage interest as an expense?

Individual landlords can no longer deduct mortgage interest directly from rental income. Instead, you receive a 20% tax credit on the interest paid (known as Section 24). This means higher-rate taxpayers effectively pay more than before. Companies are not affected by this restriction. See our full guide to Section 24 for details.

What expenses can landlords deduct?

You can deduct repairs and maintenance (like-for-like only), insurance, letting agent fees, legal and accountancy costs, ground rent and service charges, council tax during void periods, utility bills you pay, travel to your properties (45p per mile), and advertising for tenants.

You cannot deduct property improvements (only like-for-like repairs), the purchase price, or mortgage interest (Section 24 credit only). See our full expenses guide.

What about jointly owned property?

Rental income from jointly owned property is split equally (50/50) between owners by default. If you and your spouse or civil partner own the property in unequal shares, you can elect for income to be split in proportion to actual ownership by submitting Form 17 to HMRC.

Do I need to keep digital records?

You need to maintain digital records of your rental income and property expenses. You can use a spreadsheet, accounting software, or any method that works for you. #GoFile works as bridging software — import your figures from a spreadsheet or type them in, and #GoFile submits them to HMRC.

How much does it cost?

Getting started is free — no credit card required. End-of-year filings for dividends, interest, pensions, and capital gains are included free, forever. Quarterly property income updates are just £49.99/year +VAT. One subscription covers all your properties. No contract, and you can cancel anytime.

Get ready for MTD in 60 seconds

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