Quick answer
Your pensions don’t count towards the MTD threshold, but your rental income does, before expenses. If your gross rent is over the threshold you’ll need MTD, unless you’re exempt. You may be exempt if you claim Married Couple’s Allowance, or if age or health means you can’t reasonably use digital tools.
What counts
A retired landlord with £28,000 of pensions and £32,000 of rent has qualifying income of £32,000. If that’s on their 2025/26 return, they need MTD from April 2027.
Exemptions that may apply
Married Couple’s Allowance claimants are automatically exempt.
If your age, health or a disability stops you using a computer or smartphone, you can apply for a digital exclusion exemption.
If someone holds power of attorney because you can’t deal with HMRC yourself, you’re automatically exempt.
Getting help
An accountant, or a letting agent that offers bookkeeping, can keep your records and send your updates for you. See using an accountant for MTD.