MTD records for airbnb and holiday-let hosts: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are people letting a holiday home or short-term rental through Airbnb, Booking.com or an agency. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for airbnb and holiday-let hosts, and a request you can copy.
What they should keep
- Payout statements from each platform (Airbnb, Booking.com, Vrbo)
- Bookings taken directly, with dates and amounts
- Cleaning, laundry and changeover costs
- Platform and agency fees (often shown on the payout statement)
- Utilities, insurance, repairs and furnishing replacements
- Days let and days used personally, if the property is also a home
What to ask them for each quarter
- Platform payout statements for the quarter (download them from the host dashboard)
- Any direct bookings and deposits received
- Receipts for cleaning, laundry, repairs and supplies
- Utility and insurance bills paid this quarter
Watch-outs for airbnb and holiday-let hosts
- Since the 2025 to 2026 tax year, income from short-term holiday accommodation is taxed under the usual residential landlord rules; the old furnished holiday lettings reliefs no longer apply. (Letting out a self-catering holiday home in England)
- Online platforms that connect hosts with guests can report hosts' details, including what they were paid, to HMRC, so platform statements and the records sent to HMRC should match. (Reporting rules for digital platforms)
- Letting a room in the client's own home may fall under the Rent a Room Scheme (up to £7,500 a year tax-free, or £3,750 if shared). (Rent a room in your home)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - Platform payout statements for the quarter (download them from the host dashboard) - Any direct bookings and deposits received - Receipts for cleaning, laundry, repairs and supplies - Utility and insurance bills paid this quarter Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. For your MTD update ([dates], due [deadline]) could you send me your Airbnb/Booking payout statements, any direct bookings, and receipts for cleaning and repairs by [ask-by date]? Here: [your link]. Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Letting out a self-catering holiday home in England, Reporting rules for digital platforms, Rent a room in your home, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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