MTD for landlords: what to do in 2026–27
If your qualifying income was over £50,000 in 2024–25, you must use Making Tax Digital for Income Tax from 6 April 2026. LetTrack keeps your records and prepares your quarterly figures. Filing to HMRC from LetTrack is coming, but it isn't available yet, so for now download your figures and file through your accountant or HMRC-recognised software.
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MTD for landlords: what to do in 2026–27
Making Tax Digital (MTD) for Income Tax changes how landlords and sole traders report to HMRC. Instead of one tax return a year, you keep digital records and send HMRC a short update every quarter, using software HMRC has recognised.
Who has to use it, and when
HMRC looks at your qualifying income: your total income from property and self-employment before expenses. If you own a property jointly, only your share counts.
| Your qualifying income | In the tax year | You must use MTD from |
|---|---|---|
| Over £50,000 | 2024–25 | 6 April 2026 |
| Over £30,000 | 2025–26 | 6 April 2027 |
| Over £20,000 | 2026–27 | 6 April 2028 |
So in 2026–27, the landlords who must file are those whose qualifying income was over £50,000 in 2024–25.
Quarterly updates
Each update covers the tax year so far, from 6 April to the end of the quarter. It is not just the latest three months. The deadlines are:
| Quarter ends | Update due |
|---|---|
| 5 July | 7 August |
| 5 October | 7 November |
| 5 January | 7 February |
| 5 April | 7 May |
If you spot a mistake, fix your records. The correction goes into your next update. You still send a tax return for the year, by 31 January after the tax year ends, using your MTD software.
Where LetTrack fits
LetTrack keeps your rent and expense records in one place and prepares each quarter's figures per owner, on the Making Tax Digital page under Finance.
Filing to HMRC from LetTrack is coming, but it isn't available yet. LetTrack is not yet on HMRC's list of recognised software. Until it is, you can use LetTrack's figures in one of these ways:
- Through your accountant. On each prepared quarter, choose Download figures. You get a spreadsheet (CSV) and a one-page printable summary, with the quarter and the year-to-date totals. Your accountant can file them for you with their own software.
- With bridging software. HMRC-recognised bridging software takes figures from spreadsheets or other tools and sends them to HMRC. Use the CSV as your starting point.
- With accounting software you already use. If your accounting software is HMRC-recognised, enter the figures there and file from it.
Whichever you choose, come back to LetTrack afterwards and use Record submission on that quarter, with the reference HMRC gave you. That keeps your filing history and deadline reminders in one place.
What the download contains
- The owner, tax year, and the quarter's start and end dates
- Rental income and the expenses total for the quarter, and for the year to date
- Your expenses split by LetTrack category, with the Self Assessment (SA105) box each one belongs to, as a guide
- Residential finance costs (such as mortgage interest), shown separately because they aren't deducted from your profit
Year-to-date totals need every earlier quarter of the year to be prepared first.
Frequently asked questions
Can LetTrack send my quarterly update to HMRC?
Not yet. Direct filing is being built, but LetTrack isn't HMRC-recognised software yet. For now, use your accountant or HMRC-recognised software, then record the submission in LetTrack.
My income is under £50,000. Do I need to do anything this year?
If your qualifying income in 2024–25 was £50,000 or less, the MTD start date for 6 April 2026 doesn't apply to you. Check whether your 2025–26 qualifying income was over £30,000, which would bring you in from 6 April 2027. HMRC's eligibility checker on GOV.UK can confirm your position.
Why do the year-to-date figures matter?
HMRC's quarterly updates are cumulative: each one covers the tax year so far. The download gives you both the quarter and the year to date, so you or your accountant can enter whichever the software asks for.
I've already sent an update elsewhere. What should I do in LetTrack?
Open the Making Tax Digital page, find that quarter and use Record submission with HMRC's reference. If you haven't prepared the quarter in LetTrack yet, prepare it first.
My records changed after I prepared a quarter. Which figures are right?
Prepare the quarter again in LetTrack to refresh it. The download warns you when your records no longer match the prepared totals.
This is general information, not tax advice. Check your own position with HMRC's guidance or a qualified adviser.