Factsheet on Making Tax Digital

For landlords and letting agents in Scotland

From April 2026 some landlords will soon be required to keep digital tax records and submit tax returns quarterly rather than annually. This factsheet gives guidance on who needs to comply and how to comply.

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This document is only for the use of landlord and agent members of the Scottish Association of Landlords (SAL). It must not be reproduced or published in whole or in part without the prior written consent of the Scottish Association of Landlords.