MTD for landlords

£35,000 / year

Checking live mandation date…

Phase

Income test

Strictly over £30,000

HMRC tests

2025/26 Self Assessment return

HMRC normally tests qualifying income using the previous tax year’s Self Assessment return.

What you must do

Keep digital records

Send 4 quarterly updates a year (deadlines 7 Aug, 7 Nov, 7 Feb, 7 May) via MTD-compatible software

Submit a final declaration by 31 January after the tax year (replaces the Self Assessment tax return)

Key scope notes

Qualifying income means combined GROSS income from self-employment (turnover) + property (rental), before expenses.

Excluded: employment / PAYE wages, dividends, company director salary, company-held (incorporated) property income.

Partnerships have a separate MTD timeline — not covered here.

Jointly-owned property and multiple businesses can require additional review.

General information, not tax advice. Check GOV.UK / your accountant.

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.

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

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.