Making Tax Digital for Income Tax applies to sole traders and landlords whose gross income from self-employment and property is over a set threshold. The threshold falls from £50,000 to £30,000 to £20,000 over three years. Enter your figures and the checker shows which start date applies to you.
Use the gross figures from your Self Assessment return, before any expenses. Leave a year blank if you do not have the figure. For rental income, enter your own share only. Nothing you type is stored or sent anywhere.
| Tax year | Self-employment turnover (£) | Rental income, your share (£) | Total | Over the threshold? |
|---|---|---|---|---|
| 2024/25 Threshold £50,000 | – | – | ||
| 2025/26 Threshold £30,000 | – | – | ||
| 2026/27 Threshold £20,000 (estimate is fine) | – | – |
How the start dates work
HMRC looks at your income two tax years before the start date. The first date has already passed, and the other two are still ahead.
- 6 April 2026: if your qualifying income in 2024/25 was over £50,000.
- 6 April 2027: if your qualifying income in 2025/26 was over £30,000.
- 6 April 2028: if your qualifying income in 2026/27 is over £20,000.
You start on the earliest date that applies to you. Once you are in, you stay in.
What counts as qualifying income
It is your gross self-employment income plus your property income, before expenses. It is turnover, not profit. A builder with £35,000 of sales and £20,000 of costs is over the £30,000 threshold.
- Income from several businesses is added together.
- Self-employment and rental income are added together. £18,000 from a side business plus £15,000 of rent is £33,000.
- If you own a property jointly, only your share of the rent counts.
- Employment income, pensions, dividends and savings interest do not count.
Who is outside the checker
This applies to individuals. A limited company's own profits are not part of it, and partnerships are not covered by these dates. Some people can be exempt, for example where it is not reasonably practicable to use digital tools, and HMRC decides those cases individually. The checker also uses the rules for 2026/27 and does not cover Scottish-specific points, so if your circumstances are unusual, ask us.
What to do next
If MTD applies, you will need digital records and HMRC-recognised software, and you will send an update to HMRC every quarter plus a final declaration. Our guides cover the detail: Making Tax Digital in Brighton, MTD for landlords, MTD for freelancers and software and MTD.
Not sure what counts in your case?
Send us your figures and we will tell you your start date and what to set up first. The first conversation is free.
Book a free consultation Call 07534 476727Source: GOV.UK guidance on when you need to use Making Tax Digital for Income Tax. This checker is a guide, not tax advice, and the thresholds can change.