Do I need MTD for Income Tax?
How the checker works
Making Tax Digital for Income Tax is phased in by qualifying income: your gross self-employment and property income for a tax year, before expenses. HMRC looks at the tax return for a year to decide whether you join two tax years later.
| Qualifying income over | In your tax return for | MTD applies from |
|---|---|---|
| £50,000 | 2024-25 | 6 April 2026 |
| £30,000 | 2025-26 | 6 April 2027 |
| £20,000 | 2026-27 | 6 April 2028 |
Some people are exempt, for example if it is not reasonably practical for you to use digital tools. Partnerships are not included yet. This checker gives a general answer only: see GOV.UK's eligibility guidance for the full rules.
Next: read about quarterly deadlines, how cumulative updates work and penalties. Joining in April 2027? Start with the £30,000 guide.
General information, not tax advice. SendMTD is not affiliated with HMRC.