Making Tax Digital for landlords

Does MTD apply to a property company?

No. Limited companies are outside MTD for Income Tax entirely — they file company accounts and a corporation tax return instead.

The detail

If you also let property personally, outside the company, that personal income is tested separately.
Director's salary and dividends from the company do not count towards the threshold either.
Incorporating purely to avoid MTD is rarely worth it once stamp duty and capital gains on the transfer are counted.

The thresholds, for reference

April 2026 — gross income over £50,000, first affected year 2026/27
April 2027 — gross income over £30,000, first affected year 2027/28
April 2028 — gross income over £20,000, first affected year 2028/29

Remember these are measured on gross income before any expenses, mortgage interest or allowances — not on profit.

Check your own position

One minute, no email. It adds rental and self-employed income the way HMRC does.

Other landlord situations

one rental property jointly owned property a property portfolio holiday lets student lets renting a room living abroad landlord and self-employed

Or read the main landlord guide.