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The Complete Guide to Landlord Accounting

The pillar guide to landlord accounting — Open Banking, rent tracking, expense categorisation, MTD, working with your accountant and closing the year cleanly.
38 min read · 6,400 words · Updated 1 July 2026
Key takeaways
Open Banking is the single most important upgrade a landlord can make in 2026.
Reconcile per flat, not per portfolio.
MTD for Income Tax will apply to most landlords by 2027.
Standardise your chart of accounts across every property.
Give your accountant scoped, real-time access.

Start with Open Banking

Every serious landlord accounting workflow now begins with an Open Banking feed. Rent lands in the system the moment it's paid; late payments are visible within 24 hours; expenses reconcile themselves.

Reconcile per flat, not per portfolio

Portfolio-level totals hide arrears. Per-flat reconciliation surfaces problems on day two rather than month two.

Prepare for Making Tax Digital

MTD for Income Tax applies to landlords with rental income over £50,000 from April 2026, and £30,000 from April 2027. Digital records and quarterly submissions are non-optional.

Working with your accountant

The best landlord–accountant relationships run on a shared, real-time dashboard — not month-end emails with CSV attachments.

Frequently asked questions

For any portfolio of 3+ units, yes.

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