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Joint Property Owners

Special rules and easements for jointly owned properties.

Jointly owned rental property has its own MTD rules, easements, and record-keeping quirks. Learn how income splits work, when the joint-property easement applies, and what to do when one owner is in MTD and the other is not.

Complete guide for joint property owners

The Joint Property Easement

How the Joint Property Easement works under Making Tax Digital for Income Tax when only some owners are mandated.

The Three Line Accounts Easement

What the Three Line Accounts Easement allows for property income under Making Tax Digital for Income Tax.

Combining easements

Whether you can combine Making Tax Digital easements (such as joint property and three-line accounts) and how that works.

Rules for mixed MTD status owners

Rules when joint property owners have mixed Making Tax Digital status — some mandated, some not.

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