Making Tax Digital for landlords
Do rental and self-employed income add together for MTD?
Yes, and this is the single most common way people find out late. £35,000 of trading turnover plus £20,000 of rent is £55,000 of qualifying income — the April 2026 wave, not April 2027.
The detail
- They combine for the threshold test but stay separate businesses in your records.
- You submit quarterly updates for each business, so two sets of figures, on the same deadlines.
- Employment income under PAYE, dividends, pensions and savings interest are all excluded.
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.
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Or read the main landlord guide.