Guide your landlord clients through Making Tax Digital

About the guide

Making Tax Digital (MTD) is the government’s initiative to implement a fully digital tax system in the UK through a phased rollout, which started in April 2019 with the introduction of MTD for VAT.

Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) is due to come into effect on 6th April 2026. It will change the way many landlords and business owners report their income and expenses to HMRC.

Landlords may not yet be aware of MTD and are likely to need help to understand what the initiative means for them before the new rules come into effect in April 2026. With this in mind, we’ve produced a handy PDF for you to share with your unincorporated landlord clients who have five properties or fewer.

The guide explains the aim of MTD and summarises the key developments to date. It includes information on who will be affected by MTD for ITSA and when the new rules will come into effect. It also explains how, under MTD for ITSA, landlords will need to keep digital records, submit quarterly updates and finalise their income at the end of the tax year using compatible accounting software.

Once you’ve downloaded the guide, you can email it directly to your clients or print it to use as a handout.

The content in this guide is based on HMRC's guides and resources and was last updated by FreeAgent in January 2023.