How do I submit a quarterly update to HMRC as a joint property owner?

Send your own update with your share of the rent by each deadline, starting 7 August 2027 for 2027 joiners. For a jointly let property you can leave expenses out until after the tax year ends.

Making Tax Digital for Income Tax (MTD) means keeping digital records and sending HMRC a summary every quarter. Joint owners get two easements: one in HMRC's quarterly update direction and one in its record-keeping direction, both made under the Income Tax (Digital Obligations) Regulations 2026. This page follows GOV.UK as checked on 17 October 2026.

Your two choices for each update

HMRC's quarterly update direction says a person who lets property jointly must choose how to report it. For your share of a jointly let UK property, each update can contain either:

The income-only option covers only your share of the joint property. Any property you own alone still needs its income and expenses in every update. All your UK lets count as one UK property business, so one update covers them all.

Simpler records for joint property

You only need digital records for your own share. GOV.UK says you do not need to link your records to your co-owner's. HMRC's record-keeping direction also lets you keep fewer entries for the joint property:

• one record for each income category in each quarterly period, rather than one for every rent payment
• one record for each expense category for the whole tax year

So if your share of rent is £1,000 a month, you can make one entry of £3,000 for the quarter instead of three. You can use this easement, the income-only option, or both.

How the expenses are added later

If your updates were income only, you must add your share of the expenses before you submit your tax return. GOV.UK gives two ways:

1. resend your fourth quarterly update after the tax year has ended, now including the expenses
2. adjust the category totals in your software and update your digital records

GOV.UK says each update covers the tax year so far, so the resent fourth update shows the full year's income and expenses. GOV.UK says you should resend it before you make any tax adjustments.

What this means for you

Say you and your brother own a flat 50:50 and the rent is £1,500 a month, so your share is £750. Your share counts towards the threshold, not the whole rent. If your share plus your other rent and self-employed turnover took you over £30,000 in 2025-26, you start on 6 April 2027. These are the dates for the first year:

The tax return is due by 31 January after the tax year, so 31 January 2029 for 2027-28. The figures assume rent is received each month on time. Your share of finance costs goes in the residential property finance costs category when the expenses are added. Even in a period with no income or expenses, you still send the update. These are the standard periods. If you chose calendar quarters, they end on 30 June, 30 September, 31 December and 31 March, with the same due dates.

Steps to send your update

1. Agree with your co-owner how you will each get your share of the rent and bills, for example from the agent's statement.
2. Choose HMRC-compatible MTD software that lets you record your share of a jointly let property.
3. If you want to, record your share of rent as one entry per quarter.
4. Decide whether to send income only or income and expenses for the joint property, and include full figures for any property you own alone.
5. Check the totals and send each update by 7 August, 7 November, 7 February and 7 May.
6. After 5 April, add your share of the year's expenses and resend the fourth update before you submit your tax return.

The free MTD check shows when Making Tax Digital starts for you, counting only your share. The landlords section has more guides on joint property and MTD.