MTD for landlords and sole traders
The threshold does not change because you are a landlord or a sole trader. What changes is which gross income you add.
Key takeaways
- Same thresholds.
- Property income for landlords.
- Self-employment takings for sole traders.
- Add them if you have both.
The same test
A sole trader with only trading income is judged on that gross income. A landlord with only rent is judged on that gross rent. Someone with a trade and a rental property adds both. Neither role gets its own threshold on the GOV.UK pages this site uses.
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax
- GOV.UK: Get ready for MTD, an agent toolkit
- GOV.UK: Reduction of the mandation threshold from £30,000 to £20,000 from April 2028
- GOV.UK: Find software that's compatible with Making Tax Digital for Income Tax
- GOV.UK: Repossessing your privately rented property after 1 May 2026
- GOV.UK: Renting out your property, guidance for landlords and letting agents
Reviewed by
Christopher Norton
UK Property Tax & Making Tax Digital Specialist
FCCA and Chartered Tax Adviser. Director of Norton and Sons Associates Property Tax Firm. Property tax and MTD compliance since 2005.
Figures updated: Content reviewed: October 2026Independent. Not affiliated with HMRC, GOV.UK or any software provider.