Question · MTD ITSA

MTD for jointly owned rental property

For jointly owned property, HMRC assesses each owner separately. Your MTD threshold figure is your share of the gross rent, combined with your own self-employment income.

By Mehmet Demir · Last reviewed: 2 May 2026 · Source: HMRC · Methodology

Bottom line

A 50/50 split on £60,000 of rent gives each owner £30,000 of qualifying income. The property total is not tested against one shared threshold.

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Worked examples

50/50 couple. £80,000 gross rent gives each owner £40,000. Each owner is in the April 2027 group if the relevant assessment year matches.

Unequal shares. £60,000 rent split 75/25 gives £45,000 and £15,000. Only the 75% owner crosses the £30,000 threshold.

Add personal income separately

If one owner also has sole-trader turnover, add that only to that owner's threshold figure. The other owner's position does not change.

FAQs

Does HMRC use the whole property rent or my share?

For jointly owned property, your share of the gross rent is what counts.

Can one owner be in MTD and the other not?

Yes. Each person is assessed individually.

Does mortgage interest reduce the figure?

No. The MTD threshold uses gross property income before expenses.

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This guide is general information, not professional tax advice. Always verify against HMRC's official guidance or speak to a qualified accountant.