Making Tax Digital for landlords
Does MTD apply to student lettings?
Yes, on the same basis as any other let. Per-room letting means gross rent adds up faster than landlords expect — a five-bed HMO at £500 a room is £30,000 a year.
The detail
- HMO income is counted gross across all rooms.
- Bills included in the rent still count as rental income on the way in, even though you pay them out.
- Empty summer months reduce the annual figure but rarely enough to drop below the threshold.
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
one rental propertyjointly owned propertya property portfolioa limited companyholiday letsrenting a roomliving abroadlandlord and self-employed
Or read the main landlord guide.