MTD records for landlords: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are residential landlords letting one or more properties. 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 landlords, and a request you can copy.
What they should keep
- Rent received for each property, with the date
- Letting agent statements (rent collected, fees and costs they paid)
- Repairs and maintenance invoices
- Insurance, ground rent and service charges
- Mortgage interest statement (from the lender, usually yearly)
- Your share only, if a property is jointly owned
What to ask them for each quarter
- Rent received for each property this quarter (or the agent statements)
- Invoices for repairs, maintenance and any work done
- Insurance, ground rent or service charge bills paid this quarter
- Any new tenancy, a void period, or a property bought or sold
Watch-outs for landlords
- Qualifying income for MTD counts property income before expenses (gross rents), added to any self-employment income. For a jointly owned property it is the client's share. (Work out your qualifying income)
- If gross property income is £1,000 or less in a year, the property allowance means it does not have to be declared; above that, the allowance can be used instead of expenses. (Tax-free allowances on property and trading income)
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]: - Rent received for each property this quarter (or the agent statements) - Invoices for repairs, maintenance and any work done - Insurance, ground rent or service charge bills paid this quarter - Any new tenancy, a void period, or a property bought or sold 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]. Your MTD update for [dates] is due to HMRC on [deadline]. Could you send me the rent for each property and any agent statements and bills by [ask-by date]? Photos are fine, 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, Work out your qualifying income, Tax-free allowances on property and trading income, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
Or let MTD Chase ask them
MTD Chase sends each client their own request with a personal upload link (no login, works on a phone), reminds them on its own and shows you who's still outstanding. Set a checklist per client type. From the web or your AI assistant; free for up to 5 clients. Start free