Your result · £20,000 or less · Landlord
Making Tax Digital doesn’t apply to you yet
With qualifying income — your rent, or your share of it, before expenses — of £20,000 or less, you don’t need to join Making Tax Digital for Income Tax yet. You carry on with your yearly Self Assessment return.
Based on your figures
What to keep an eye on
HMRC sets qualifying income for a tax year from the Self Assessment return submitted in the previous tax year, and writes to people over the threshold, but taxpayers must check even without a letter.
Automatic exemptions include qualifying income of £20,000 or less, no National Insurance number before the start of the tax year, trustees (SA900), personal representatives, non-resident companies (SA700), and people acting through a power of attorney or deputy. At the Budget on 28 October 2026 the government said these groups will be exempt from MTD for Income Tax until further notice: people eligible for qualifying care relief, non-UK resident foreign entertainers and sportspeople, and expected non-resident customers. Secondary legislation will be introduced before April 2027.
Righto Landlord
When Making Tax Digital reaches you, we can keep your books and file every update.
Get these dates by email
We’ll email you your dates now, and a reminder before each deadline.
Questions people ask
What is qualifying income?
Qualifying income is the total of self-employment and property income before expenses (turnover), not profit. Employment (PAYE) income, dividends, State and private pensions, and an individual partner's share of partnership profit do not count towards qualifying income.
Can I be exempt?
Automatic exemptions include qualifying income of £20,000 or less, no National Insurance number before the start of the tax year, trustees (SA900), personal representatives, non-resident companies (SA700), and people acting through a power of attorney or deputy. At the Budget on 28 October 2026 the government said these groups will be exempt from MTD for Income Tax until further notice: people eligible for qualifying care relief, non-UK resident foreign entertainers and sportspeople, and expected non-resident customers. Secondary legislation will be introduced before April 2027.
How will I know if it applies to me later?
HMRC sets qualifying income for a tax year from the Self Assessment return submitted in the previous tax year, and writes to people over the threshold, but taxpayers must check even without a letter.
I own a rental property jointly. What counts?
A joint owner counts only their share of jointly owned property income towards qualifying income (e.g. £50,000 split equally gives £25,000 each). For jointly let property a landlord may send quarterly updates with income only and add the expenses after the year end by resending the fourth update before the tax return.
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
What happens next
- Carry on with your yearly Self Assessment return as usual.
- Check again after you file each tax return — your figures decide when you join.
- Get your dates by email above, and we’ll remind you before each deadline.
Sources
- Work out your qualifying income for Making Tax Digital for Income Tax — checked 17 October 2026
- Find out if you can get an exemption from Making Tax Digital for Income Tax — checked 15 October 2026
- Budget 2026: Overview of tax legislation and rates (OOTLAR), 2.37 — checked 29 October 2026