Do you need to comply
with Making Tax Digital?
Enter your self-employment and rental income to see whether MTD for Income Tax applies to you, and from which date — April 2026, 2027 or 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 (MTD) for Income Tax is HMRC’s biggest change to self-employed and landlord tax in a generation. Instead of one annual Self Assessment return, affected people must keep digital records and send HMRC a cumulative update every quarter, then a final declaration after the tax year ends. It is being introduced in waves based on your combined gross income from self-employment and property.
The threshold is measured on turnover, not profit, and it combines your sole-trade and rental income. That catches a lot of people by surprise: a modest trade plus a single rental property can easily push you over a threshold. This checker uses HMRC’s published thresholds to tell you whether, and when, you are affected.
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 |
Thresholds have fallen each year, so even if you are not in the first wave you may be brought in soon. Getting into digital-record habits early makes the switch painless.
HMRC thresholds
Based on HMRC’s published £50k / £30k / £20k phased rollout
Combined income aware
Adds self-employment and rental income, measured on turnover
Your start date & deadlines
Shows when you must start and your first quarterly update date
Frequently asked questions
Related calculators
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.