Making Tax Digital for landlords
Does MTD apply if I only let one property?
It depends on the rent, not the number of properties. One property producing more than £30,000 of gross rent brings you in from April 2027 on its own.
The detail
- The test is total gross property income across everything you let, before any costs.
- A single London or South East property can easily exceed £30,000 a year.
- If you are also self-employed, that income is added on top.
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
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Run the checkOther landlord situations
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Or read the main landlord guide.