Who can do my Making Tax Digital quarterly updates for me as a joint property owner?

Each owner in MTD sends updates for their own share, or authorises an agent through HMRC. One firm can act for you both, as separate clients. For 2027 joiners, the first update is due 7 August 2027.

Making Tax Digital for Income Tax (MTD) asks landlords for four quarterly updates a year, sent from compatible software, then a tax return. When a property is owned jointly, HMRC deals with each owner separately. This page follows GOV.UK and HMRC's quarterly update direction as checked on 18 October 2026, for property owned by individuals, not a partnership or company.

Each owner is tested and reports alone

Your qualifying income is your share of the rent, plus any other rent and self-employed turnover, before expenses. So two owners of the same house can land differently: one over the line with a salary-free income from other lets, the other under it.

In our reading, each owner in MTD signs up separately, keeps digital records for their own share and sends their own updates. GOV.UK says you do not need to link your records to your co-owner's.

If you are married or in a civil partnership and live together, HMRC's manual (PIM1035) says rent from property you own together is normally split 50:50 for tax, whatever your actual shares. If you own it in unequal shares and are entitled to the rent in those shares, you can both sign a declaration and send it on Form 17 to be taxed on your real shares instead. It counts only if HMRC gets it within 60 days of the date you sign, and only for rent from that date. Your agent needs to know which applies.

Your options as a joint owner

You can have one main agent and any number of supporting agents. A main agent can send your updates and tax return; a supporting agent can send updates only.

The joint-owner easements

HMRC's quarterly update direction lets each joint owner choose, for their share of a jointly let UK property, to send income only in each update. GOV.UK says the expenses are then added after the tax year ends, by resending the fourth update before the tax return. HMRC's record-keeping direction also lets you keep, for your share, one income record per category each quarter and one expense record per category for the year. Ask any agent whether its software supports both.

What a joint owner's agent needs from you

• Your share, and whether a Form 17 declaration applies.
• The letting agent's statements or the rent account, so both owners work from the same figures. GOV.UK says income is recorded at its full amount, so rent goes in before the agent's fees, and the fees as an expense.
• Mortgage statements for any loan you are liable for, so your share of interest is kept as its own record.
• Bills and repair invoices, with who paid them.
• Your 2024-25 and 2025-26 figures, including any property you own alone.

What any agent must have

• An HMRC agent services account. An agent needs one to sign clients up for MTD.
• Money-laundering supervision for tax work, by HMRC or another supervisory body.
• Your authorisation, not your password. A new agent sends a link and you accept it with your own HMRC sign-in.

What this means for you

MTD started on 6 April 2026 if your qualifying income was over £50,000 in 2024-25. Otherwise it starts on 6 April 2027 if your 2025-26 qualifying income was over £30,000, or on 6 April 2028 if it was over £20,000 in 2026-27. If you start in April 2027, your first update covers 6 April to 5 July 2027 (or 1 April to 30 June) and is due by 7 August 2027. If you must use MTD, a late tax return earns a penalty point from your first MTD year. A late update can earn a point from 2027-28 if you joined in April 2026, or from 2028-29 if you join in April 2027 (the 28 October 2026 Budget said that group gets no points for 2027-28 updates); 4 points brings a £200 penalty.

Whoever you choose, you stay responsible for your own tax. Check every figure before it goes to HMRC.

If you would rather hand it over, our Landlord Tax plan is £15 a month including VAT for 1 to 2 properties, or £20 for 3 to 4, in England. We keep the records from your rent account and agent statements, and send the updates and your tax return once you confirm the figures. Our tax plans start once our HMRC registrations are complete. Until then you can join the waitlist, and no payment is taken.

Steps to hand over your updates

1. Each owner uses the free MTD check with their own share, plus their other rent and self-employed turnover.
2. Agree your shares, and check whether Form 17 applies if you are married or in a civil partnership and live together.
3. Decide whether one agent acts for both of you or each of you uses your own.
4. Ask any agent whether it has an HMRC agent services account and money-laundering supervision, and whether it prices per owner.
5. Agree whether it will be your main agent, which includes the tax return, or a supporting agent for the updates only.
6. Each owner in MTD accepts the authorisation request through HMRC.
7. Agree who passes on statements, bills and invoices, so both owners' updates use the same figures.

The quarterly update guide for joint owners shows what goes in. There are more guides in the landlord section.