For a landlord using Making Tax Digital for Income Tax, a manageable routine is more useful than a last-minute scramble through receipts. This guide was reviewed on 16 October 2026. Check separately whether the rules apply to you and when you must start.
Understand what the update does
HMRC describes quarterly updates as summaries of business income and expenses, sent through compatible software. The software uses digital records to produce the relevant totals. An estimated tax bill may be available after an update.
Keep quarterly reporting separate in your planning from completing the tax return. HMRC's published timeline for the 2026 to 2027 tax year includes quarterly updates and a later tax-return deadline; one step should not be treated as a substitute for the other.
Use the official timetable for the obligations applying to you, rather than copying dates from an older article without checking the tax year.
Keep the records ready for review
Agree a regular time to organise new transactions and their supporting evidence. Identify uncertain entries early so that questions can be resolved before the relevant submission is due.
Use descriptions that will remain understandable when you revisit the records. Where an adviser needs information, agree the format and the point at which it should be supplied.
Check imported information for omissions or duplicates. A connection to a bank account does not remove the need to understand the transactions appearing in the records.
Keep a short list of unresolved questions and who is dealing with each one. That makes it easier to distinguish work awaiting advice from something that has simply been overlooked.
Confirm responsibility and completion
Decide who will prepare, check and submit the update. If several people use the same software, make their responsibilities clear and establish how completion will be confirmed.
Retain the submission confirmation with the relevant records. If a submission fails or an error is discovered, follow the current HMRC and software guidance rather than assuming a repeated attempt has succeeded.
Review the routine after each reporting period. Improve recurring gaps in the records or handover, while keeping year-end work visible in the diary. For uncertain tax treatment, obtain appropriate professional advice instead of treating a suggested software category as a final answer.