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 | 2026/27 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.
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 (sole traders) and/or property (landlords) once their combined gross income passes a threshold. It is being phased in: from 6 April 2026 for combined income over £50,000, from 6 April 2027 for income over £30,000, and from 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 (turnover and rent received, before deducting any expenses) from self-employment and property together. So a sole trader turning over £40,000 with £15,000 of rental income 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.
When exactly do I have to start, and how is my date decided?
Your start date is set by the qualifying income on your most recent finalised Self Assessment return. For the April 2026 start, HMRC uses your 2024/25 return; for April 2027, your 2026/27 return; and so on. If you cross a threshold, you must begin keeping digital records and sending quarterly updates from 6 April of the relevant year.
What are the MTD quarterly deadlines?
Once in MTD, you send HMRC a cumulative update every quarter. The standard quarterly periods end on 5 July, 5 October, 5 January and 5 April, with the updates due one month and two days later: 7 August, 7 November, 7 February and 7 May. After the tax year you also submit a final declaration (replacing the old Self Assessment return) by 31 January.
What if my income is £20,000 or below?
At or below £20,000 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 under £20,000 under review, so this could change. Even if you are not mandated, keeping digital records now makes any future switch painless and helps you avoid a January scramble.
Is TapTax MTD-compatible?
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. Its HMRC production recognition is still pending approval, and we will not claim otherwise. Always check HMRC’s own recognised-software list for the current status of any tool before you rely on it 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
Rates from GOV.UK.