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. HMRC confirmed in its Transformation Roadmap of July 2025 that it will not introduce Making Tax Digital for Corporation Tax, and has set no date for one. Keeping clean digital records is still worth doing, because HMRC's free Corporation Tax filing service closed on 31 March 2026 and you now need commercial software to file the CT600. August supports individual landlords and Limited Companies, so you can start preparing. Making Tax Digital works differently for limited company landlords, because company property income falls under Corporation Tax rather than Income Tax.