Where it applies: Whole UK

When do I need to start Making Tax Digital for Income Tax?

Free checker from RuleKits – plain-English kits for the UK's new rules.

Enter your qualifying income for each tax year. This is your income before expenses (your turnover or total rents), not your profit.

Count: income from self-employment (sole trader) and income from property (your share if you own it jointly). If you were UK tax resident, include foreign property income too.
Do not count: wages from a job (PAYE), pensions, dividends, savings interest, or your share of profit from a partnership.
Leave a box empty if you do not know yet. Use a sensible estimate for 2026 to 2027.

Tax year 2024 to 2025 (6 April 2024 – 5 April 2025)

From your 2024 to 2025 Self Assessment tax return.

Self-employment income (before expenses)

Property income (your share, before expenses)

Tax year 2025 to 2026 (6 April 2025 – 5 April 2026)

From the return due by 31 January 2027 (or your records if you have not filed it yet).

Self-employment income (before expenses)

Property income (your share, before expenses)

Tax year 2026 to 2027 (6 April 2026 – 5 April 2027)

This year. An estimate is fine.

Self-employment income (before expenses)

Property income (your share, before expenses)

Whole pounds are fine. You can type 32000 or 32,000.

Anything else? (optional) My only business income is my share of a partnership I cannot use computers or the internet because of age, health, disability, religion or where I live I do not have a National Insurance number

How HMRC decides

MTD for Income Tax thresholds (GOV.UK, checked 8 November 2026)
If your qualifying income is over	in tax year	you must start from
£50,000	2024 to 2025	6 April 2026
£30,000	2025 to 2026	6 April 2027
£20,000	2026 to 2027	6 April 2028

HMRC looks at the Self Assessment return for an earlier tax year to decide if you must use MTD for the next one. It adds together your self-employment and property income before expenses. HMRC normally writes to you, but you must sign up even if you do not get a letter. Once you are in, you can only leave if your qualifying income is under the threshold for 3 tax years in a row.

Some people are exempt, for example if you have no National Insurance number, or you are digitally excluded and HMRC agrees. Some people (such as those claiming Married Couple's Allowance or Blind Person's Allowance, ministers of religion, and Lloyd's members) are exempt for now. Check GOV.UK for the full list.

Please read: This checker is general information. It is not legal, tax or financial advice. It cannot know everything about your situation (for example joint ownership, foreign income, ceased businesses, amended returns or a first year of trading that was not 12 months). Always confirm with HMRC's official MTD checker on GOV.UK or a qualified adviser. Rules can change. Last checked against GOV.UK: 8 November 2026.

Get ready with a simple spreadsheet kit

Our MTD Record Kits for 2027/28 help sole traders and landlords keep digital records in Excel or Google Sheets, with quarterly totals ready to copy into your MTD software. From £14. Instant download.

The kits keep your records. They do not send anything to HMRC. To file under MTD you also need HMRC-compatible bridging software.

See the MTD kits

Sources

GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax (checked 8 November 2026)
GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax (checked 8 November 2026)
GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax (checked 8 November 2026)