Making Tax Digital for landlords
How does MTD work for a jointly owned rental?
Each owner tests their own share. A couple letting a property producing £36,000 generally count £18,000 each, so neither reaches the April 2027 threshold on that property alone.
The detail
- It is the beneficial share that matters, which is not always 50/50.
- Each owner adds their share to any other rental or self-employed income they have.
- Married couples owning jointly are presumed 50/50 for tax unless a Form 17 declaration says otherwise.
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.
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Or read the main landlord guide.