Can landlords keep using spreadsheets for MTD?

Yes. GOV.UK describes software that connects to existing records such as spreadsheets, often called bridging software. The catch is the digital link rule: no retyping or copy-and-paste between products.

Two types of MTD software

GOV.UK splits compatible software into products that create digital records (bank feeds, receipt scanning or manual entry) and products that connect to your existing records, such as spreadsheets. Source: GOV.UK. Some bridging products send quarterly updates and submit your tax return. Others don’t, so check.

The digital link rule

If you use more than one product (for example, a spreadsheet plus bridging software), your records must be digitally linked. GOV.UK lists acceptable links including linked cells or formulas in spreadsheets, emailing a spreadsheet for import, transferring files on a memory stick, CSV/XML import and export, automated transfers and APIs.

Once a record has been sent in a quarterly update, you must not move it manually. You must not retype figures into another cell or product, or move them with cut-and-paste or copy-and-paste. Source: GOV.UK digital records.

Good news for joint owners: you do not need to link your records to your co-owner’s records.

What your spreadsheet must record

For each income or expense: the amount, the date, and the category (the same categories as Self Assessment). If your UK property turnover is under £90,000 you can use simpler categorisation. Residential landlords must still record whether each item is income or expense, and whether an expense is a restricted finance cost (for example, mortgage interest). Keep digital records for at least 5 years after the 31 January deadline for the tax year.

Free and low-cost bridging options

• My Tax Digital says it is free for MTD Income Tax, with a bridging mode that imports figures from spreadsheet templates (SA105 for UK property) and an accounting mode. It also supports the final declaration (vendor documentation, read 19 Oct 2026). We have not tested it.
• Many other bridging products exist. Use HMRC’s software finder and choose the option that connects to spreadsheets.

Want a ready-made, tested landlord spreadsheet? See our MTD Landlord Record Keeper (paid; a record-keeping aid, not MTD software).

Is a spreadsheet right for you?

Spreadsheets suit landlords with few transactions who are comfortable with formulas. If you have several properties, many expenses or a mortgage per property, software with bank feeds may save time. Compare both types on our software page.