Making Tax Digital is changing the way UK landlords keep records and report property income—but a small landlord should not need an accounting department to stay organised.

Making Tax Digital for Small Landlords is a practical 2026–27 guide created specifically for UK residential landlords with 1–3 properties who want a clear, manageable system for HMRC's Making Tax Digital for Income Tax requirements.

Instead of mixing landlords, sole traders and freelancers into one generic guide, this book focuses on the day-to-day reality of running a small rental portfolio: rent payments, letting-agent statements, property expenses, spreadsheets, bookkeeping software, quarterly updates and year-end tax preparation.

Inside, you’ll learn how to:

understand when Making Tax Digital applies to landlords;
work out qualifying income and understand why it is different from rental profit;
create a simple digital record system for rent and property expenses;
decide between spreadsheets with bridging software and an all-in-one MTD solution;
organise one, two or three rental properties without unnecessary complexity;
record rental income received directly or through letting agents;
reconcile gross rent, agent fees and net payments correctly;
separate repairs, improvements, mortgage principal and finance costs;
prepare cumulative quarterly updates;
manage the 7 August, 7 November, 7 February and 7 May deadlines;
correct errors and missing records;
understand penalties, exemptions and missed-deadline procedures;
deal with mixed property and self-employment income;
work more efficiently with an accountant;
move from the fourth quarterly update to the annual tax return; and
follow a practical 12-month MTD compliance calendar.

The book also includes landlord-specific examples, decision tables, checklists, a digital-record template, a quarterly review checklist, a software selection scorecard, a glossary and references to official HMRC and GOV.UK guidance.

The aim is simple: help small landlords build the smallest practical digital system that keeps rental records clear, current and ready for Making Tax Digital.

If you currently manage your rental records using spreadsheets, bank statements, letting-agent records, PDF invoices or simple bookkeeping software, this guide gives you a structured route from your existing system to an MTD-ready workflow.

Designed specifically for UK landlords with 1–3 residential properties and updated for the 2026–27 Making Tax Digital rollout.