The following HMRC restrictions apply:
You can sign up for Making Tax Digital for Income Tax if all of the following is true:
• You are a UK resident
• You are registered for Self Assessment and your returns and payments are up to date
• You are a landlord who rents out UK property or a landlord and a sole trader with income from one business only *
You cannot sign up if you need to report:
• Income from any other sources
• Any taxable payments you make or that you claim tax relief on
• COVID-19 support grants (affects 2020/21 tax year only)
As HMRC adds support for tax payers with income from other sources more landlords will be able to sign up for Making Tax Digital and submit data to HMRC through Landlord Vision.
For more information, please visit the following Making Tax Digital for Income Tax
page on HMRC’s website.
* Landlords with income from self-employment will need to find a separate piece of software that is compatible with Making Tax Digital for Income Tax to submit updates for self-employment to HMRC.