Making Tax Digital for landlords
Does MTD apply to non-resident landlords?
UK property income is UK-taxable wherever you live, so it counts. Non-resident landlords are within scope on the same thresholds, though the practicalities of digital record-keeping abroad can support a digital exclusion case in narrow circumstances.
The detail
- Income under the Non-resident Landlord Scheme is counted gross, before any tax withheld by your agent.
- Overseas property income is also qualifying income for the threshold test.
- Getting an agent to file on your behalf is generally the simplest route.
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.
Run the checkOther landlord situations
one rental propertyjointly owned propertya property portfolioa limited companyholiday letsstudent letsrenting a roomlandlord and self-employed
Or read the main landlord guide.