Making Tax Digital Income Checker
Do I need Making Tax Digital?
Check MTD for Income Tax thresholds for sole traders and landlords using qualifying income before expenses.
Turnover before expenses for the tax year you are checking.
Common amounts:
Your share of UK property income before expenses. Leave as £0 if none.
Common amounts:
HMRC assesses each wave against a specific tax year’s qualifying income.
Your MTD result
You will need MTD from April 2027
6 April 2027
Based on 2025 to 2026 qualifying income over £30,000.
Qualifying income
£47,000.00
Self-employment + property (before expenses)
Applicable start
6 April 2027
Threshold: over £30,000
What MTD requires
- Keep digital records of your self-employment and property income and expenses.
- Use compatible software (or an agent who uses it) to send information to HMRC.
- Send quarterly updates, then a final declaration for the tax year.
Common exemptions
Partnerships are not mandated yet. You may also be exempt with no National Insurance number, as a trustee or personal representative for those returns, or if you are digitally excluded (apply to HMRC). Limited company landlords report under Corporation Tax, not this MTD ruleset.
Estimate only. HMRC assesses qualifying income from your Self Assessment return. Use official GOV.UK guidance if your situation is complex or you may be exempt.
MTD start dates
Over £50k
From Apr 2026
Over £30k
From Apr 2027
Over £20k
From Apr 2028
About the Making Tax Digital Income Checker
Use this Making Tax Digital checker to see if and when MTD for Income Tax applies to you as a sole trader or landlord. Enter self-employment and property gross income before expenses, then choose the relevant tax year.
HMRC uses qualifying income thresholds of over £50,000 (2024/25 → April 2026), over £30,000 (2025/26 → April 2027) and over £20,000 (2026/27 → April 2028). This tool helps answer “do I need Making Tax Digital?” and shows the MTD income threshold that applies to your figures.
If MTD applies, you will need digital records, compatible software and quarterly updates. Some people are exempt — for example if qualifying income is £20,000 or less, or if you are digitally excluded.
Official sources: find out if and when you need MTD, work out qualifying income, MTD exemptions, and Making Tax Digital for Income Tax collection.