The short answer
You need to use Making Tax Digital for Income Tax if your qualifying income, self-employment and property income before expenses, is more than £50,000 in 2024 to 2025 (from 6 April 2026), more than £30,000 in 2025 to 2026 (from 6 April 2027), or more than £20,000 in 2026 to 2027 (from 6 April 2028).
This tool gives guidance based on your answers. It does not access your HMRC account or register you for Making Tax Digital. Making Tax Digital for Income Tax only. Separate rules apply to VAT.
Examples
Each example assumes the simple case: a UK-resident sole trader or landlord checking their own affairs, registered for Self Assessment, with full ordinary years.
A sole trader with £56,000 of sales
Self-employment income of £56,000 before expenses in 2024 to 2025, and no property income.
A trader who also lets a flat
In 2025 to 2026: £22,000 from self-employment and £12,000 of rent, £34,000 in all. In 2024 to 2025 the business had just started and there was no rent.
A landlord who owns a house jointly
The house brings in £50,000 of rent a year, owned 50:50. Only your own share before expenses counts: £25,000. It is halved once, not again for expenses.
When you would start
| Qualifying income in | More than | Start from |
|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 |
| 2025 to 2026 | £30,000 | 6 April 2027 |
| 2026 to 2027 | £20,000 | 6 April 2028 |
Exactly the threshold does not count: it has to be more. The earliest year that is over decides your start date. Not getting a letter from HMRC does not mean you are not affected: it is still your responsibility to check. Once you start, quarterly updates are due on 7 August, 7 November, 7 February and 7 May: see the deadlines.
What counts as qualifying income
Your self-employment and property income before expenses, from your tax return for the year. If you own property jointly, only your own share counts.
These do not count towards the threshold: employment (PAYE), your share of a partnership’s profit, dividends, the State Pension and private pensions, and some special cases such as qualifying care relief and income from UK REITs. They still go on your tax return.
What this checker does not decide
It gives a start date only for a UK-resident sole trader or landlord checking their own affairs, with full, ordinary years of figures. These go to HMRC’s guidance with a specific reason instead:
- exemptions, including digital exclusion and the National Insurance number rule;
- reliefs and forms with their own rules, such as averaging relief and qualifying care relief;
- non-UK residence, foreign income and special residence rules;
- part years, amended returns, and joint property known only after expenses;
- income that has stopped, or changes still to settle with HMRC;
- anyone who already uses Making Tax Digital, including whether they can stop.
Frequently asked questions
Who has to use Making Tax Digital for Income Tax?
Sole traders and landlords whose qualifying income is more than £50,000 in 2024 to 2025 start from 6 April 2026. More than £30,000 in 2025 to 2026 means starting from 6 April 2027, and more than £20,000 in 2026 to 2027 means starting from 6 April 2028. The earliest year that is over decides the date.
What is qualifying income?
Your self-employment and property income before expenses, from your tax return for the year. For property you own jointly, only your own share counts. Employment income, a partner’s share of partnership profit, dividends and pensions do not count towards the threshold.
Does exactly £50,000 or £30,000 count?
No. Your qualifying income has to be more than the threshold. Exactly £30,000 in 2025 to 2026 does not mean starting in April 2027.
I have not had a letter from HMRC. Do I still need to check?
Yes. HMRC says it is still your responsibility to check if and when you need to use Making Tax Digital for Income Tax, whether or not you received a letter.
What does Making Tax Digital involve?
Keeping digital records of your self-employment and property income and expenses, and sending a quarterly update from compatible software. Each update covers the tax year so far. You still send a tax return by 31 January after the tax year.
Can I be exempt?
Some people are exempt automatically, for example if you did not have a National Insurance number before the start of the tax year. Others have to apply, such as for digital exclusion because of age, health, disability, religion or no internet access. This checker sends those cases to HMRC’s exemptions guidance rather than deciding them.
Is what I enter stored anywhere?
No. The check runs in your browser. Nothing you enter is saved, sent or added to the page address, and reloading the page clears it.
Sources — HMRC guidance
- HMRC — Find out if and when you need to use Making Tax Digital for Income Tax ↗
- HMRC — Work out your qualifying income for Making Tax Digital for Income Tax ↗
- HMRC — Find out if you can get an exemption from Making Tax Digital for Income Tax ↗
- HMRC — Send quarterly updates for Making Tax Digital for Income Tax ↗
- HMRC — Making Tax Digital for Income Tax: if your circumstances change ↗
- HMRC — Choose the right software for Making Tax Digital for Income Tax ↗
Rules checked: 4 October 2026 · How we calculate →
This tool gives guidance based on your answers. It does not access your HMRC account or register you for Making Tax Digital. Making Tax Digital for Income Tax only. Separate rules apply to VAT. It covers the start dates for 2026 and 2027, and a forecast for 2028. Not tax advice.