Quick answer
Yes, if you have UK income. If you’re not UK resident, only your UK property income and UK self-employment income count towards your MTD qualifying income, and those are the sources you report through MTD. Overseas income doesn’t count.
What counts if you’re not UK resident
Rent from UK property, before expenses
UK self-employment income you declare, before expenses
Your foreign income doesn’t count towards the threshold.
Example
Someone living in Spain who lets a London flat for £33,000 a year has qualifying income of £33,000. If that’s on their 2025/26 return, they need MTD from 6 April 2027.
Non-resident landlords
If your letting agent or tenant deducts tax under the Non-Resident Landlord Scheme, that doesn’t change your qualifying income. The threshold is based on your gross rent.
Companies
Non-resident companies are automatically exempt from MTD for Income Tax. See who is exempt.