INDIVIDUAL LANDLORDS
MTD for landlords
Check when your gross rental income, together with any sole trader turnover, brings you into MTD for Income Tax.
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What to know
- The checker covers individual, unincorporated landlords. Company-held property income is excluded.
- Use gross rental income before expenses and add any gross sole trader turnover.
- Joint ownership and multiple-property situations may need individual review.
Key dates
| Phase | Qualifying income | From | Tested on |
|---|---|---|---|
| 1 | Over £50,000 | 6 April 2026 | 2024/25 return |
| 2 | Over £30,000 | 6 April 2027 | 2025/26 return |
| 3 | Over £20,000 | 6 April 2028 | 2026/27 return |
MTD for landlords FAQs
Does gross rent count before expenses?
Yes. The qualifying-income test uses gross property income before expenses.
Does property owned by a company count?
Company-held incorporated property income is excluded.
Do I combine rent and sole trader turnover?
Yes. The test uses the combined gross total.
Is jointly-owned property handled here?
Only at a generic level; seek individual guidance for ownership allocation.
Do employment wages count?
No. PAYE wages are excluded.
Related MTD guides
Sole traders · Landlords · Thresholds · Quarterly updates · Complete guide · Start date · Who it applies to · Year-end return · £30,000 threshold