Do I need Making Tax Digital?
Enter your gross income and see whether MTD for Income Tax applies to you, and when it starts. Nothing you type leaves this page.
Use your gross income (turnover before expenses) from self-employment and property, as on your Self Assessment return. For jointly owned property, count only your share.
The thresholds
| If your qualifying income in… | was over… | you use MTD from… |
|---|---|---|
| 2024/25 | £50,000 | 6 April 2026 |
| 2025/26 | £30,000 | 6 April 2027 |
| 2026/27 | £20,000 | 6 April 2028 |
Source: GOV.UK, Check if you're eligible for Making Tax Digital for Income Tax. Some people are exempt; see GOV.UK exemptions.
Questions
What counts as qualifying income?
Your gross income from self-employment and UK property (and foreign property if you're UK resident), added together before expenses. Only your share of jointly owned property counts.
What doesn't count?
Employment income taxed through PAYE, State Pension and private pensions, dividends, and your share of partnership profit.
Will HMRC write to me?
HMRC checks your return and writes if you're over the threshold, but GOV.UK is clear that it's your responsibility to check, even without a letter.