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Does MTD apply to non-resident landlords?
Last verified 23 October 2026
It can. If you are not UK tax resident, only your UK property income, plus any self-employment income declared on your UK return, counts towards qualifying income. Foreign property income does not count. If that total is over the threshold, MTD can apply.
Many non-resident landlords file the SA109 residence pages with their return. HMRC gives an automatic temporary exemption, until April 2027 at the earliest, if your 2024 to 2025 return included residence, remittance or split year claims on the SA109. You can apply for the same temporary exemption if you expect your 2025 to 2026 or 2026 to 2027 return to include an SA109 claim. HMRC's technical note says people who would need to submit the SA109 join from April 2027.
Non-resident companies that file an SA700 return are exempt permanently. If you are exempt, you still report your income and gains in a Self Assessment return as normal.
Read next
Sources
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax
- GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax
- GOV.UK: Technical note: Modernising the tax system through Making Tax Digital