Quick answer
Not for Income Tax. MTD for Income Tax applies to sole traders and landlords, not limited companies, which pay Corporation Tax. Your salary and dividends as a director don’t count towards the threshold. A VAT-registered company does need MTD for VAT, and there’s no start date for MTD for Corporation Tax.
Key facts
Companies aren’t in MTD for Income Tax
Director’s salary and dividends don’t count towards the threshold
VAT-registered companies use MTD for VAT
No start date set for Corporation Tax
Directors with other income
If you’re a company director and also a landlord or sole trader in your own name, that personal income counts. For example, a director with £40,000 of personal rental income needs MTD for that income from April 2027, if that’s their 2025/26 figure.
Property held in a company
Rent received by a company is company income, not yours, so it doesn’t count towards your MTD threshold.