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How is rent split between joint owners for MTD?
By the VoxaMTD team. Last verified 4 November 2026
Only your share of the rent counts towards your Making Tax Digital threshold. GOV.UK's example is two siblings who own a property earning £50,000 equally: each has qualifying income of £25,000, not £50,000.
Married couples and civil partners living together are taxed on jointly owned property 50/50 by default, and can choose their actual shares by filing a Form 17. Other joint owners are taxed on their actual shares. One owner can be over a threshold while the other is not.
Your qualifying income also includes your own self-employment turnover and other property income, before expenses. Salary, pensions and dividends are not counted. If you only hear of your share after expenses have been taken off, HMRC uses that figure when it works out your qualifying income, but your records still need the gross rent and the costs. Our free calculator shows each owner's share and which threshold each is over. It is a basic estimate, not advice.
Read next
- What is Joint ownership and Form 17? →
- MTD for Jointly Owned Property and Joint Landlords →
- Joint rent split calculator →
- MTD quarterly filing in VoxaMTD →