MTD for landlords
What counts, how joint ownership works, and which software fits.
Rental income is measured before expenses
Qualifying income is your total self-employment and property income before expenses. HMRC's own example: £25,000 rental income plus £27,000 self-employment income gives qualifying income of £52,000. HMRC.
Jointly owned property
Your share counts. HMRC's example: a property generating £50,000 shared equally with a sibling gives you qualifying income of £25,000. If you only get notice of your share after expenses, HMRC uses that figure. HMRC.
Foreign property
If you were UK tax resident, foreign property income counts too. HMRC. Filter the finder for landlord products, and check foreign property support on each HMRC listing.
One product per submission
You can use more than one product, but not more than one to send quarterly updates for the same property income. HMRC.
Frequently asked
Do landlords need Making Tax Digital?
Yes, if you're registered for Self Assessment and your qualifying income from property and self-employment is over the threshold. HMRC.
Does my partner's half of a rental count?
No. Only your share of jointly owned property income counts towards your qualifying income. HMRC.
Do REIT dividends count?
No. Income from UK REITs or PAIFs does not count towards qualifying income. HMRC.