Making Tax Digital for landlords: keep rental income and property cost records ready.
Landlords preparing for Making Tax Digital need a dependable record habit. Start with one rental income or property cost record in the free browser ledger, then use Android when you want MTD dates, app lock and expanded export options.
Important: This app does not submit directly to HMRC and is not a substitute for tax advice. It helps landlords keep records before accountant review. Check current Making Tax Digital rules with GOV.UK or a qualified adviser.
Why landlords should prepare early
Rental income and property costs can become difficult to review when they are spread across bank statements, messages, paper notes and spreadsheets. A regular digital record habit makes quarterly review and accountant handoff more practical.
GOV.UK guidance says Making Tax Digital for Income Tax applies in stages based on total qualifying income from property and self-employment. Qualifying income is gross income before expenses and tax. Landlords near the relevant thresholds should keep cleaner records now rather than waiting for a deadline.
When does Making Tax Digital apply to landlords?
HMRC's current timetable uses qualifying income reported for an earlier tax year. These thresholds combine gross income from self-employment and property rather than looking at rental profit after expenses.
| Qualifying income | Start using MTD for Income Tax |
|---|---|
| Over £50,000 in 2024 to 2025 | 6 April 2026 |
| Over £30,000 in 2025 to 2026 | 6 April 2027 |
| Over £20,000 in 2026 to 2027 | 6 April 2028 |
Check your position: exemptions and special circumstances can change what you need to do. Confirm your status with GOV.UK's eligibility guidance or a qualified adviser. MTD Ledger UK helps with record keeping and preparation; it is not compatible submission software.
What landlord records should be kept clearly?
Rental income
Record rent received with date, amount, property note and any useful context for later review.
Property expenses
Record property costs with categories and notes so they are easier to check against statements and receipts.
Quarterly review
Keep records in a form that can be reviewed during the year instead of reconstructed at year end.
CSV export
Export records for accountant or bookkeeper review before any tax submission decision is made.
How to export rental finances for tax preparation
The most useful export starts with consistent records rather than a last-minute spreadsheet. Record rental income and property costs as they happen, include the date and a property or supplier note, then review the entries against statements and receipts before creating the CSV file.
- Keep rental income separate from property expenses.
- Use consistent categories and notes that identify the property or transaction.
- Check the records for missing or duplicate entries.
- Export a CSV file and share it with your accountant or bookkeeper for review.
Tax preparation boundary: an export organises the underlying records; it does not determine whether a cost is allowable, calculate a tax return or send information to HMRC. Confirm tax treatment and filing requirements with GOV.UK or a qualified adviser.
How MTD Ledger UK helps landlords
- Records rental income and property expenses locally on Android.
- Shows MTD deadline dates for planning and awareness.
- Exports CSV files for accountant, bookkeeper or personal review.
- Supports a lightweight workflow for landlords who do not need a full accounting system.
- Uses app lock and safer delete prompts for better control of local records.
What the app does not do
MTD Ledger UK is not HMRC submission software. It does not send quarterly updates, final declarations or tax returns. It is designed to make the record-keeping stage clearer so that records can be checked before any filing work.
Download the app
Scan the QR code or use the Google Play button.
References
Checked 7 September 2026 against GOV.UK guidance: Find out if and when you need to use Making Tax Digital for Income Tax and create digital records for quarterly updates.