Making Tax Digital for landlords

What is Making Tax Digital?

Making Tax Digital (MTD) for Income Tax requires qualifying landlords to keep digital records and submit quarterly updates using compatible software. Tendmere supports digital records and review preparation; production HMRC submission is not enabled.

Who does it affect?

It depends on your qualifying income: your gross self-employment income plus your gross property income, before expenses. From 6 April 2026 you must use MTD if this was over £50,000 in 2024–25. From 6 April 2027 the threshold is £30,000 (based on 2025–26), and from 6 April 2028 it is £20,000 (based on 2026–27). Check HMRC's guidance.

Quarterly submissions

Under MTD, qualifying users submit cumulative income and expense summaries during the year. Tendmere prepares figures from the records you enter or import for review.

Tax return (final declaration)

After the fourth quarterly update, you submit your tax return through compatible software by 31 January after the tax year. There is no separate End of Period Statement. Tendmere can organise the underlying records; filing is outside the live release.

How Tendmere helps

Review the prepared summary, resolve missing or uncategorised items, and use the available export or accountant handoff. Do not rely on Tendmere as proof that a return has been filed.