Tools / MTD for jointly owned property
Each owner is a separate taxpayer with a separate threshold test. That means one of you can be mandated while the other is not, on the very same flat.
For Making Tax Digital, you count only your own share of the gross rent. HMRC does not treat a jointly owned rental as one shared account. Each owner is a separate taxpayer with their own threshold test, their own digital records, their own software, and their own quarterly updates. A couple receiving £70,000 between them on a 50/50 split have £35,000 each.
That couple, looking at £70,000 of rent, would reasonably assume they are both mandated from April 2026. They are not. At £35,000 each, neither crosses the £50,000 threshold, so neither is in scope until April 2027, when the threshold drops to £30,000.
| Counts for MTD | |
|---|---|
| Total rent from the property | Not the test |
| Brother A's share | £10,000 |
| Brother B's share | £10,000 |
Because the test is per person and combines all your qualifying income, two people owning the same property can land on opposite sides of the line. If one of them also runs a business turning over £45,000, their qualifying income is £45,000 plus their rental share, and they may be mandated while their co-owner is not. Same property, different obligations, different start dates.
There is an easement for joint landlords. Where property is jointly let, you can choose not to include the related expenses in your quarterly updates, and finalise them at the end of the tax year instead. That is a real reduction in quarterly work, and it exists precisely because splitting shared costs four times a year is painful.
Shared software can help you keep one set of underlying records, but the filings are individual. Nobody files on behalf of the other owner.
The share you use should reflect the actual beneficial ownership. Married couples and civil partners owning jointly are treated as 50/50 by default for tax, unless the real split differs and a Form 17 declaration with supporting evidence has been made. Unmarried co-owners are taxed on their actual beneficial shares.
Check whether MTD applies to you
Each owner counts only their own share of the gross rent towards their qualifying income, and each is assessed, signed up and filed separately. HMRC does not treat a jointly owned rental as a single shared account.
No. The test is per person and combines all of that person's qualifying income, so one owner can be mandated while the other is not, even on the same property.
Not necessarily. An easement lets landlords of jointly let property omit the related expenses from quarterly updates and finalise them at the end of the tax year instead.
Use your actual beneficial share. Married couples and civil partners holding jointly are treated as 50/50 by default unless a Form 17 declaration reflects a different real split. Unmarried co-owners use their actual shares.
Last verified 16 September 2026. This is an estimate from a calculator, not tax advice, and GlideOps is not a firm of accountants. It uses 2026/27 rates for England and Northern Ireland and cannot see your full circumstances. Check anything that matters against HMRC guidance or an accountant before you file or commit money.