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Making Tax Digital for jointly owned property

Source basis: GOV.UK guidance. Check recorded 25 October 2026. Checks and limitations

General guidance. Independent tax-professional review is pending.

Short answer

Only your share of the rent before expenses counts towards your qualifying income. In quarterly updates for jointly let property you can send income only, and report the expenses after the tax year ends.

HMRC's example: a property owned equally with a sibling
£
Rent from the property, before expenses50,000
Your share, 50%25,000
Your self-employment income0
Your qualifying income25,000

£25,000 is the figure HMRC compares with the threshold for that tax return.

Working out your share

HMRC's example: you and your sibling own a property that brings in £50,000 of rent, shared equally, and you have no self-employment income. Your qualifying income is £25,000.

If you are only told your share after expenses have been taken off, HMRC uses that figure.

Your share is added to any other self-employment and property income you have. Check your start date, which has a joint-share calculator.

Basis: Work out your qualifying income

What to send each quarter

For jointly let property you can choose to include either income and expenses, or income only.

If you leave the expenses out, you must report them after the end of the tax year by sending your fourth quarterly update again, before you submit your tax return.

For any property you own on your own, you must include both income and expenses in every update.

Basis: Send quarterly updates

Why we wrote this

The research below helped us identify this question. Tax rules are based on GOV.UK; software claims use dated vendor pages and HMRC listings. Practical checklists and navigation tips are our suggestions, not official instructions or professional advice.

Sources

This page was last checked against these sources on 25 October 2026. It is general information, not tax advice. Report a mistake.

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