20/08/2026
Living abroad and renting out a property in the UK?
Being a non-resident does not necessarily mean you are permanently exempt from Making Tax Digital.
For most non-resident landlords, the exemption ends in April 2027. If your qualifying UK rental income is over £30,000, you may need to keep digital records and submit quarterly updates.
The Non-Resident Landlord Scheme may also continue to apply alongside MTD.
One important exception may apply if you do not have a UK National Insurance number, so make sure you check your individual status.