Does Making Tax Digital apply to non-resident landlords?

Does Making Tax Digital apply to non-resident landlords? It can. Non-residents can be exempt for 2026-27, but from 6 April 2027 Making Tax Digital applies if your UK rent and other UK-declared business income before expenses was over £30,000 in 2025-26. No. If you were not UK tax resident, GOV.UK says only your UK property income, self-employment income declared on your UK return and any UK land-dealing trade count. Foreign property and foreign self-employment income left off your UK return do not. You can be. If your 2024-25 return included the residence pages (SA109), you are automatically exempt for 2026-27. If you expect to include them in your 2025-26 or 2026-27 return but did not in 2024-25, you need to apply. GOV.UK says that once the temporary exemption ends, you need Making Tax Digital from 2027-28 onwards if your qualifying income is over £30,000. The £20,000 threshold applies from 6 April 2028, based on 2026-27 income. Read the full answer, with every source, at rightotax.co.uk.