# LedgerLet > LedgerLet is an intelligent Making Tax Digital (MTD) compliance assistant for UK landlords and their accountants. It automates property bookkeeping, categorises transactions, generates instant P&L statements, and prepares quarterly HMRC updates required under MTD for Income Tax Self-Assessment (ITSA). ## Key Facts - **Legal name**: LEDGERLET LTD - **Companies House number**: 16501093 — https://find-and-update.company-information.service.gov.uk/company/16501093 - **ICO registration**: ZC042569 — https://ico.org.uk/ESDWebPages/Entry/ZC042569 - **SIC code**: 62090 (Other information technology service activities) - **Incorporated**: 6 June 2025 - **Registered address**: Crown House, 27 Old Gloucester Street, London, WC1N 3AX, UK - **Contact email**: info@ledgerlet.co.uk - **Website**: https://www.ledgerlet.co.uk - **LinkedIn**: https://www.linkedin.com/company/ledgerlet-uk - **Founder**: Aleksey Bessonov FCCA — Director, admitted to ACCA 2018, holds ACCA Practising Certificate - **Founder LinkedIn**: https://www.linkedin.com/in/alexibessonov/ ## About LedgerLet is built and operated by LEDGERLET LTD and was founded by Aleksey Bessonov FCCA in June 2025. The product is in free early access ahead of the April 2026 mandatory MTD ITSA rollout. It is designed to serve UK landlords, sole traders, and the accountants who manage them. ## Core Pages - [Home](https://www.ledgerlet.co.uk/): Product overview and early access signup. - [Blog](https://www.ledgerlet.co.uk/blog): All published MTD guides, news and analysis on UK property tax and landlord accounting. - [Team](https://www.ledgerlet.co.uk/team): The people behind LedgerLet. ## MTD Key Dates - 6 April 2026 — Phase 1 mandatory start (qualifying income above £50,000). - 6 April 2027 — Phase 2 mandatory start (above £30,000). - 6 April 2028 — Phase 3 mandatory start (above £20,000). - 7 August 2026 — First quarterly update deadline for Phase 1 taxpayers. - 31 January 2028 — First MTD Final Declaration (replaces Self-Assessment tax return) for 2026–27. ## MTD Pillar Guides (Hub Pages) - [MTD Fundamentals & Timeline](https://www.ledgerlet.co.uk/hub/mtd-fundamentals): What MTD ITSA is, who it affects, the phased rollout, and qualifying income rules. - [MTD for Landlords](https://www.ledgerlet.co.uk/hub/mtd-landlords): Joint ownership, letting agents, gross-rent reporting, landlord-specific rules from April 2026. - [MTD for Sole Traders & Self-Employed](https://www.ledgerlet.co.uk/hub/mtd-sole-traders): Cash basis vs accruals, multiple income streams, and the "if one's in, it's all in" rule. - [MTD Penalties & Compliance](https://www.ledgerlet.co.uk/hub/mtd-penalties): Points-based penalty system, late-payment interest, and reasonable-excuse appeals. - [MTD Practical Preparation](https://www.ledgerlet.co.uk/hub/mtd-preparation): Quarterly updates in practice, digital record-keeping, exemptions, deferrals and easements. ## Published Blog Articles - [Making Tax Digital for Income Tax: The Complete 2026 Guide for Landlords and Sole Traders](https://www.ledgerlet.co.uk/blog/making-tax-digital-for-income-tax-the-complete-2026-guide-for-landlords-and-sole-traders) — 15 Mar 2026 - [MTD for Income Tax Key Dates: A Complete Timeline for UK Landlords and Sole Traders](https://www.ledgerlet.co.uk/blog/mtd-for-income-tax-key-dates-a-complete-timeline-for-uk-landlords-and-sole-traders) — 18 Mar 2026 - [What is Qualifying Income for MTD? How HMRC Decides if You Must Join](https://www.ledgerlet.co.uk/blog/what-is-qualifying-income-for-mtd-how-hmrc-decides-if-you-must-join) — 22 Mar 2026 - [The Landlord's Guide to Making Tax Digital: What UK Property Owners Need to Know](https://www.ledgerlet.co.uk/blog/the-landlords-guide-to-making-tax-digital-what-uk-property-owners-need-to-know) — 25 Mar 2026 - [Jointly Owned Property and MTD: How Co-Owners Should Prepare for Digital Reporting](https://www.ledgerlet.co.uk/blog/jointly-owned-property-and-mtd-how-co-owners-should-prepare-for-digital-reporting) — 29 Mar 2026 - [Letting Agents and MTD: How to Handle Gross Rent Reporting](https://www.ledgerlet.co.uk/blog/letting-agents-and-mtd-how-to-handle-gross-rent-reporting) — 1 Apr 2026 - [The Sole Trader's Guide to Making Tax Digital for Income Tax](https://www.ledgerlet.co.uk/blog/the-sole-traders-guide-to-making-tax-digital-for-income-tax) — 5 Apr 2026 - [Cash Basis vs Accruals Under MTD: Which Should Landlords and Sole Traders Use?](https://www.ledgerlet.co.uk/blog/cash-basis-vs-accruals-under-mtd-which-should-landlords-and-sole-traders-use) — 8 Apr 2026 - [Multiple Income Streams and MTD: The 'If One's In, It's All In' Rule](https://www.ledgerlet.co.uk/blog/multiple-income-streams-and-mtd-the-if-ones-in-its-all-in-rule) — 11 Apr 2026 - [The New MTD Penalty Points System: How Late Submissions Are Penalised](https://www.ledgerlet.co.uk/blog/the-new-mtd-penalty-points-system-how-late-submissions-are-penalised) — 15 Apr 2026 - [Late Payment Penalties and Interest Under MTD: A Complete Guide](https://www.ledgerlet.co.uk/blog/late-payment-penalties-and-interest-under-mtd-a-complete-guide) — 18 Apr 2026 - [Reasonable Excuse and MTD Appeals: How to Challenge a Tax Penalty](https://www.ledgerlet.co.uk/blog/reasonable-excuse-and-mtd-appeals-how-to-challenge-a-tax-penalty) — 22 Apr 2026 - [MTD Quarterly Updates Explained: What, When and How to Submit](https://www.ledgerlet.co.uk/blog/mtd-quarterly-updates-explained-what-when-and-how-to-submit) — 26 Apr 2026 - [Digital Record-Keeping for MTD: What UK Landlords and Sole Traders Must Do](https://www.ledgerlet.co.uk/blog/digital-record-keeping-for-mtd-what-uk-landlords-and-sole-traders-must-do) — 29 Apr 2026 - [MTD Exemptions, Deferrals and Easements: Who Does Not Need to Comply](https://www.ledgerlet.co.uk/blog/mtd-exemptions-deferrals-and-easements-who-does-not-need-to-comply) — 3 May 2026 ## Topics LedgerLet Covers Authoritatively - Making Tax Digital for Income Tax (MTD ITSA) - Quarterly HMRC updates and the Final Declaration - Digital record-keeping requirements under MTD - UK landlord and property income tax - Joint property ownership and MTD reporting - Cash basis vs accruals for landlords and sole traders - Self-Assessment for landlords and sole traders - HMRC's points-based penalty regime under MTD - Letting agent gross rent reporting - MTD exemptions, deferrals and easements ## Contact - Email: info@ledgerlet.co.uk - Early access: https://www.ledgerlet.co.uk/#cta - Site: https://www.ledgerlet.co.uk ## Machine-Readable Data - Sitemap: https://www.ledgerlet.co.uk/sitemap.xml - Full content dump for LLM grounding: https://www.ledgerlet.co.uk/llms-full.txt - RSS feed: https://www.ledgerlet.co.uk/feed.xml - Structured data (JSON-LD) embedded in every page ``: Organization (with Companies House, ICO identifiers), Person (founder with FCCA credential), WebSite, SoftwareApplication, Product, Event (MTD deadlines), BreadcrumbList, Article, FAQPage, HowTo.