MTD Threshold Checker

Say your own share of qualifying rental income is £55,000 a year. That's over the £50,000 threshold, so you'd be mandated into Making Tax Digital for Income Tax from 6 April 2026 — the earliest wave. Our guide to MTD deadlines and thresholds breaks down every wave and the exact dates behind them.

The rule is always strict: you're only mandated once your own share of qualifying income is genuinely over a threshold, never merely equal to it, and it's always assessed against your individual share, never a household or property total. If you own a property with a spouse or another co-owner, read how jointly owned property splits the threshold per owner rather than by household. Our guide for HMO landlords walks through the same per-individual test applied to room-level income. Our complete guide to MTD for landlords ties all of this together if you want the full picture.