If you are no longer self-employed, a landlord or your income drops below the threshold, you may not need to comply with MTD for Income Tax.
When your business ceases, you will need to notify HMRC that your business has ended after you have made your final quarterly submission.
If your income falls below the threshold, you will only be able to remove yourself from MTD for Income Tax after your qualifying income has been below the threshold for three consecutive tax years.
