Do I need Making Tax Digital?
Enter your gross income from self-employment and property. We'll tell you if and when MTD for Income Tax applies to you, using HMRC's 2026 to 2028 thresholds.
Your qualifying income against the thresholds
- Over £50,000 in 2024/25from 6 Apr 2026
- Over £30,000 in 2025/26from 6 Apr 2027
- Over £20,000 in 2026/27from 6 Apr 2028
What to do next
How MTD for Income Tax works
Making Tax Digital for Income Tax replaces the single annual tax return with digital records and quarterly updates for sole traders and landlords above an income threshold. You keep records in HMRC-recognised software, send a summary of income and expenses every quarter, and submit a final declaration after the tax year ends. When you pay tax doesn't change.
Whether you're in depends on your qualifying income: gross self-employment turnover plus gross property income, before expenses. Each phase looks at a specific earlier tax year.
| Qualifying income | Tax year checked | MTD starts |
|---|---|---|
| Over £50,000 | 2024/25 | 6 April 2026 |
| Over £30,000 | 2025/26 | 6 April 2027 |
| Over £20,000 | 2026/27 | 6 April 2028 |
Common questions
Does my salary count towards the threshold?
No. Only gross income from self-employment and property counts. Salary, pensions, dividends and savings interest don't.
Is the threshold based on profit or turnover?
Turnover. It's your gross income before expenses, so a landlord with £35,000 of rent and £20,000 of costs is still over the £30,000 threshold.
I own a property jointly. What counts?
Your share of the gross rent. If you own half of a property that earns £40,000 a year, £20,000 counts towards your threshold.
Can I still use a spreadsheet?
Yes, if you pair it with HMRC-recognised bridging software that sends your figures to HMRC. Many landlords switch to dedicated landlord or accounting software instead.
Is anyone exempt?
Some people can apply for an exemption, for example if they can't use digital tools because of age, disability or location. Check GOV.UK for the current rules.
Assumes your income stays at a similar level each year. This tool gives general information, not tax advice. Check your position on GOV.UK. Last reviewed October 2026.