What is Making Tax Digital for Landlords?

Making Tax Digital for Income Tax is HMRC's system for reporting property and self-employment income through software, replacing the once-a-year Self Assessment return for landlords in scope. You keep digital records of rental income and expenses, send HMRC a summary every quarter, and file a final declaration after the tax year ends. It began on 6 April 2026 for qualifying income over £50,000. August keeps the records as you go, with rent from your bank feed and expenses from scanned receipts, so each quarterly update is a review rather than a rebuild. Our main MTD guide covers the rules in full.