Are limited companies exempt from MTD?

Yes. MTD for Income Tax applies to unincorporated landlords, individuals, partnerships, and sole traders who report rental income through Self Assessment. If your rental income flows through a limited company and you pay Corporation Tax, you're not currently required to use MTD for Income Tax. However, MTD for Corporation Tax is expected in future, so keeping digital records is still good practice. August supports individual landlords and Limited Liability Companies, so you can start preparing.