Do you need Making Tax Digital for Income Tax?
Enter your self-employment and property income before expenses, and see whether MTD for Income Tax applies to you and from when. It takes a minute, and there is nothing to sign up for.
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Your figures stay in your browser
Based on the gov.uk rules
What counts as qualifying income
HMRC decides who uses Making Tax Digital for Income Tax from your qualifying income. That is your income from self-employment, UK property and foreign property, added together, before any expenses are taken off. It is your turnover and your rent, not your profit.
For example, £27,000 from self-employment and £25,000 in rent is £52,000 of qualifying income, even if your profit is far lower. If you own a property with someone else, only your share of the rent counts.
Income from a job, pensions, the State Pension, dividends and savings interest does not count. Neither does your share of profit as a partner in a business, for now.
Which figures HMRC looks at
From 6 April 2026
Qualifying income over £50,000 on your 2024-25 Self Assessment return, the one due by 31 January 2026.
From 6 April 2027
Qualifying income over £30,000 on your 2025-26 return, the one due by 31 January 2027.
From 6 April 2028
Qualifying income over £20,000 on your 2026-27 return, the one due by 31 January 2028.
Who does not need to use it
£20,000 or less
If your qualifying income is £20,000 or less, you do not need to use Making Tax Digital for Income Tax under the thresholds announced so far.
No National Insurance number
You are exempt if you do not have a National Insurance number before the start of the tax year.
Digitally excluded
If age, health, disability, religious beliefs or where you live mean you cannot reasonably use software, you can apply to HMRC for an exemption.
Some other cases
Trustees, personal representatives, Lloyd's underwriters, some ministers of religion, and people who get Married Couple's Allowance or Blind Person's Allowance, among others.
This checker does not cover every case. For the full rules, see gov.uk: find out if and when you need to use Making Tax Digital for Income Tax.
Straight answers
Do I need Making Tax Digital for Income Tax?
You do if you are a sole trader or landlord and your qualifying income is over the threshold: £50,000 from 6 April 2026, £30,000 from 6 April 2027 and £20,000 from 6 April 2028. Qualifying income is your self-employment and property income before expenses, added together.
Is the MTD threshold based on turnover or profit?
Turnover. Qualifying income is your income before expenses, so a builder with £55,000 of sales and £30,000 of costs is over the £50,000 threshold, even though the profit is £25,000.
Which tax return does HMRC look at?
An earlier one. HMRC used your 2024-25 return to decide who starts in April 2026, and will use your 2025-26 return for April 2027 and your 2026-27 return for April 2028.
What if my income is exactly £50,000?
The rule is income over the threshold, so exactly £50,000 does not bring you in from April 2026, while £50,000.01 does. The same goes for £30,000 and £20,000 in the later years.
Does income from a job or a pension count?
No. Employment income, pensions, dividends and savings interest do not count towards qualifying income. Neither does your share of profit as a partner in a business, for now.
Can I sign up before I have to?
Yes. You can sign up voluntarily for the current tax year or the next one, before you have to. You need to be registered for Self Assessment and to have sent a tax return in the last 2 years, and you need software that works with Making Tax Digital for Income Tax.
What happens if I send a quarterly update late?
For the 2026-27 tax year, HMRC does not give penalty points for late quarterly updates.
Does this checker send my figures anywhere?
No. The check is worked out in your browser, and nothing you type is sent to FileThat.
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