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Non-UK resident clients

Capium’s bridging function does support UK property income reporting for non-UK resident clients under MTD IT.

In addition, please note the following MTD ITSA requirements for non-UK resident individuals:

• Who is in scope:
  Non-UK resident individuals with UK property or self-employment income above:

  • £50,000 (from April 2026), or

  • £30,000 (from April 2027)

• Mandate date:
  Most non-UK residents will have a mandatory start date of April 2027, rather than April 2026.

• One-year deferral:
  Clients required to file SA109 residence pages benefit from a one-year deferral, moving their start date to April 2027.

• Scope:
  Applies only to UK-sourced income (self-employment and property).
  Non-resident companies are exempt, but individuals are not.

• Thresholds:
  The rules apply based on gross income exceeding the relevant threshold.

• No NINO exemption:
  Individuals without a National Insurance Number (NINO) are exempt from MTD ITSA and will continue with traditional Self Assessment filing.

• MTD requirements:
  In-scope clients must use functional compatible software to:

  • Keep digital records, and

  • Submit quarterly updates to HMRC.