How the checker works it out
Making Tax Digital for Income Tax applies when your qualifying income is over the threshold. Qualifying income is your gross income from property and self-employment added together, before expenses. For property you own with someone else, you only count your own share.
| MTD starts | If your qualifying income is over | In the tax year |
|---|---|---|
| 6 April 2026 | £50,000 | 2024/25 |
| 6 April 2027 | £30,000 | 2025/26 |
| 6 April 2028 | £20,000 | 2026/27 |
Owning with a spouse or civil partner
If you're married or in a civil partnership and own a property together, you're normally each taxed on half the rent, even if you own it in different shares. The exception is if you've sent HMRC a Form 17 declaring that you own it in unequal shares; then you use your actual share. Tick the Form 17 box in the checker if that applies.
Owning with an ex-partner, relative or friend
You're taxed on your actual share, usually the share you own (for example 50% each, or 60/40). Enter your share for each property and the checker does the rest. Your co-owner checks their own position separately: they may be in Making Tax Digital when you're not, or the other way round.
Joint owners can report a bit less each quarter
HMRC lets joint owners send just their share of the rent in each quarterly update and leave their share of the expenses until the end of the year. You still have to keep digital records of the expenses as you go. Read more in our Making Tax Digital guide for landlords.
Common questions
Do joint owners each count the full rent for Making Tax Digital?
No. Each owner counts only their own share of the gross rent. A property let for £24,000 a year and owned 50/50 adds £12,000 to each owner's qualifying income, so one owner can be in Making Tax Digital while the other isn't.
How is rent split between a husband and wife for Making Tax Digital?
Married couples and civil partners who own property jointly are normally taxed 50/50, whatever the actual ownership split, unless they've sent HMRC a Form 17 declaring unequal beneficial ownership. Use the split you're taxed on.
Which year's income decides when I join Making Tax Digital?
Each stage looks back at an earlier tax year: 2024/25 income for April 2026 (over £50,000), 2025/26 income for April 2027 (over £30,000) and 2026/27 income for April 2028 (over £20,000).
Do I count rent or profit for the Making Tax Digital threshold?
Gross rent before any expenses, plus any self-employed turnover before expenses. It's not your profit. Employment income, pensions and dividends don't count.
Does each joint owner send their own quarterly updates?
Yes. There's no joint return. Each owner who is in Making Tax Digital keeps their own records and sends their own quarterly updates and final declaration for their share.