Am I eligible
for Making Tax Digital?
Enter your self-employment and property income. The checker uses the same rules as the tax calculator: more than £50,000 from April 2026, more than £30,000 from April 2027, and more than £20,000 from April 2028.
Your annual income
Enter your gross income (turnover and rent received, before expenses) for a full tax year.
Total turnover from your trade. Enter 0 if you are not self-employed.
Total rent received from UK and overseas property. Enter 0 if you are not a landlord.
MTD uses your combined self-employment and property income, measured on turnover (not profit). Employment, dividends, savings and pension income do not count toward the threshold.
Do you need MTD for Income Tax?
Not applicable
MTD for Income Tax applies to income from self-employment and property. Enter your figures above to check whether and when it applies to you.
What is Making Tax Digital for Income Tax?
Making Tax Digital for Income Tax changes how the people it covers deal with HMRC through the year. You keep digital records and send HMRC a cumulative update each quarter, then submit your tax return through the same software after the year ends. It arrives in three waves, set by your combined gross income from self-employment and property, not by where you live and not by your profit.
The figure HMRC uses is turnover and rent received, before expenses. A modest trade plus one rental property can cross a line that neither income would cross alone. Employment pay, dividends, savings interest and pensions stay out of the test. This checker applies those rules to the two numbers you enter and names the date, if any, you have to start.
The MTD for Income Tax timeline
| You must start from | Combined income | Decided by your |
|---|---|---|
| 6 April 2026 | Over £50,000 | 2024/25 return |
| 6 April 2027 | Over £30,000 | 2025/26 return |
| 6 April 2028 | Over £20,000 | 2026/27 return |
| Under review | £20,000 or below | Not yet mandated |
Each wave looks at a named tax year, not at this year’s estimate. The April 2026 start is decided by the 2024/25 return, April 2027 by the 2025/26 return, and April 2028 by the 2026/27 return. Someone under the first line can still be brought in a year or two later, so the record-keeping habit is worth starting before the letter arrives.
What you actually have to send
From your start date you keep digital records of the income and expenses that feed the quarterly update. The standard quarters end on 5 July, 5 October, 5 January and 5 April. Each update is due one month and two days later, on 7 August, 7 November, 7 February and 7 May, and each one is cumulative: it restates the year to date rather than only the latest quarter. After 5 April you send a final declaration by 31 January, covering the rest of your taxable income.
A spreadsheet on its own is not the filing route. HMRC accepts either software that creates the digital records, or bridging software that connects records you already keep. The products that can do either are on HMRC’s own list. That list is republished on the directory page on this site, with the free versions called out separately, because a free plan and a plan that can file the year are not the same thing. TapTax is HMRC-recognised. Its directory listing is still pending, so it is not a row on that list.
Related calculators and guides
Frequently asked questions
Who has to use Making Tax Digital for Income Tax?
MTD for Income Tax applies to individuals with income from self-employment, property, or both, once their combined gross income is more than a threshold. It starts on 6 April 2026 for combined income over £50,000, on 6 April 2027 for income over £30,000, and on 6 April 2028 for income over £20,000. It does not currently apply to partnerships, or to people whose only income is from employment, dividends, savings or pensions.
What income counts toward the MTD threshold?
HMRC looks at your combined gross income from self-employment and property, before you deduct expenses. A sole trader turning over £40,000 with £15,000 of rent has £55,000 of qualifying income and is in scope from April 2026. Employment salary, dividends, interest and pension income do not count toward the threshold, even though they are still taxable. The test is more than the figure: income of exactly £50,000 is not in the first wave.
When exactly do I have to start, and how is my date decided?
Your start date is set by the qualifying income on a named Self Assessment return. The April 2026 start uses your 2024/25 return, the April 2027 start uses your 2025/26 return, and the April 2028 start uses your 2026/27 return. If you are over the line, you keep digital records and send quarterly updates from 6 April of the relevant year.
What are the MTD quarterly deadlines?
Once you are in MTD, you send HMRC a cumulative update every quarter. The standard periods end on 5 July, 5 October, 5 January and 5 April, and the updates are due one month and two days later: 7 August, 7 November, 7 February and 7 May. After the tax year you also send a final declaration, which replaces the old Self Assessment return, by 31 January.
What if my income is £20,000 or below?
At £20,000 or below of combined self-employment and property income, MTD for Income Tax is not yet mandatory. The government has said it will keep the position for people at or under £20,000 under review, so this can change. Keeping digital records now means a later start date is a change of habit you have already made, rather than a scramble in January.
Is TapTax on the HMRC software list?
TapTax is built for Making Tax Digital for Income Tax: it keeps digital records, categorises income and expenses, and is designed to send quarterly updates and the final declaration to HMRC. TapTax is HMRC-recognised. Its entry in HMRC's software directory is still pending, and we will not claim otherwise. The directory on this site lists only the products HMRC has published. Always check that list before you rely on any tool for live filing.
Ready for Making Tax Digital?
TapTax keeps your records digital all year, categorises expenses automatically, and is built to submit your quarterly MTD updates and final declaration to HMRC. Free plan, no card required.
Get started freeWhere these figures come from
Thresholds and start dates from the regulations and GOV.UK.