Making Tax Digital (MTD) requirements for unincorporated landlords are being introduced and will change how landlords report their income and expenses to HMRC. Under Making Tax Digital, landlords must keep digital records of their property income and expenses and submit updates to HMRC quarterly using Making Tax Digital compatible software.
Making Tax Digital for Landlords will be phased in over two years as follows:
- From April 2026, for those with qualifying income over £50,000
- From April 2027, for those with qualifying income over £30,000
For more information on the legislation, please refer to the Making Tax Digital for Income Tax article on the Gov.UK website.
To support you with this legislation, Jupix has new procedures in place to make it simple for you to provide landlords with the records they need to submit their quarterly updates.
From Reports>Landlord Income Report, you can generate a .csv export file detailing the gross income and expenditure transactions on their account. This file can then be sent to the landlord or their accountant to upload into their accounting software when preparing their Making Tax Digital submissions to HMRC.
Note
Jupix does not submit information directly to HMRC. The export file is used by the landlord or their accountant when preparing their Making Tax Digital submissions.
Preparing your landlord records for Making Tax Digital
There’s no need to change your existing client accounting processes in Jupix.
Note
Where a landlord contact record contains multiple landlords, these should be split into separate contact records where possible so that transactions can be correctly attributed to each individual landlord.
Managing landlords who require Making Tax Digital statements
Because Making Tax Digital will only apply to landlords who meet the qualifying income thresholds, the process is managed on an individual landlord basis in Jupix rather than being scheduled automatically for all landlords.
Create the .csv export file for Making Tax Digital
When creating the .csv export file, you'll need to choose the dates to produce the statement for. The dates that will be used for the transactions of income and expenditure use the landlord statement dates - the dates will be based on the date that money was paid to or deducted from the landlord on a statement.
The .csv export file cannot be customised in Jupix, but will provide the data necessary for upload into major accountancy platforms for the purpose of Making Tax Digital submissions to HMRC.
To create the .csv export file:
- Click the Reports drop-down in the Residential Lettings side of Jupix and select Landlord Income Report.
- Choose the date range you want the export to show and select the output file option of A CSV file per landlord (zip format)
- Choose whether you want to generate the report for all landlords or just selected landlords. If you opt for selected landlords, you will need to search for each one by name to add them.
- Click Generate to create the report.
- Click Download Report to save it.
Each CSV file contains transactions on a landlord statement in the date range specified.
CSV file format
- Statement Number
- Transaction ID
- Transaction Date - this is the statement date
- Gross Amount - the amount including VAT
- Description e.g Rent for the period 01/05/2026 - 31/05/2026
- Category e.g. Gardening, Cleaning, Rent etc
- Property address (Note: Direct landlord charges will not have a property address)
Note: The following transactions are excluded from the CSV file:
- Deposits transferred to the landlord to hold
- Overseas landlord (NRL) tax transactions
- Receipts from landlords