If you're a director of a limited company, whether MTD applies to you depends on your personal income sources.
Director's Salary (PAYE)
Your director's salary goes through PAYE. This is not self-employment income and does not count toward the MTD threshold.
Dividends
Dividends from your company are also not self-employment income. They do not count toward the MTD threshold and are not part of MTD filing.
When Does MTD Apply to Directors?
MTD applies to you personally if you also have self-employment income or rental income outside your company that exceeds the threshold. For example, if you do freelance work personally alongside your company, or if you rent out a property.
What About the Limited Company Itself?
Limited companies are not currently in scope for MTD for Income Tax. MTD ITSA covers sole traders and landlords only. Your company files corporation tax returns as normal.