Rental income for a married couple

I think this coming 2024-25 tax year will be assessed for MTD ITSA ready for its implementation from April 2026, so in preparation for that, compliant accounts are required for a self employed drivers Turnover is £26,000 currently on spreadsheet accounts and the joint residential rental income is £50,000 again on spreadsheets, of which 50% is £25,000 each. So from the spreadsheets 2 tax returns are completed, 1 with self employment and half the properties and the 2nd for the other half of property plus a job income. My question is, how many MTD ITSA compliant accounts will be needed?

Hi,
If this income is in your name only you will record it through your own self -assessment account.  
You can include the necessary supplementary pages such as employment income, income from property and self-employment income.
Thankyou.