MTD ScopeSources & checks

Do I need Making Tax Digital, and from when?

Source basis: GOV.UK guidance. Check recorded 26 October 2026. Checks and limitations

Use the figures from your tax return where available. The result updates as you type and uses the rules published on GOV.UK. Your figures are used in this browser only and are not saved in the address or sent to us.

This checks first-time start dates. Already using MTD? A fall in income does not automatically end your obligations: check the opt-out rules. No independent tax-professional review has been completed.

Before you use the checker

Select any that apply. These situations need a separate check, so we will not calculate a start date.

Which of these income types do you have?

Employment, pensions, dividends and your share of a partnership's profit do not count, even if you report them on your tax return.

Income before expenses, for each tax year

Use turnover: the total you received before taking off any costs. Include a business or property you have since stopped, if you still have another. For property you own with someone else, use only your share; if you are only told your share after expenses, use that figure. If you use the cash basis and include VAT in your takings, the VAT counts too.

Include UK and overseas rent. If you were not UK tax resident, include only UK rent and only self-employment income you declare on your UK return.

2024 to 2025

Your return for this year is already sent (it was due 31 January 2026). Use the figures on it.

Part of the year only, or an accounting period that was not 12 months?

HMRC scales relevant income to a full year. For example, £30,000 from 6 months of trading counts as £60,000. This calculator uses whole months and assumes one period per income type. For different periods or part months, select the unusual-arrangement option above. Leave these at 12 if they do not apply.

Work out my share of a jointly owned property

2025 to 2026

Due 31 January 2027. Use your return if it is sent, or your best estimate.

Part of the year only, or an accounting period that was not 12 months?

HMRC scales relevant income to a full year. For example, £30,000 from 6 months of trading counts as £60,000. This calculator uses whole months and assumes one period per income type. For different periods or part months, select the unusual-arrangement option above. Leave these at 12 if they do not apply.

Work out my share of a jointly owned property

2026 to 2027

This tax year, ending 5 April 2027. Use your best estimate.

Part of the year only, or an accounting period that was not 12 months?

HMRC scales relevant income to a full year. For example, £30,000 from 6 months of trading counts as £60,000. This calculator uses whole months and assumes one period per income type. For different periods or part months, select the unusual-arrangement option above. Leave these at 12 if they do not apply.

Work out my share of a jointly owned property
Anything unusual about your situation?
Did your 2024 to 2025 tax return include any of these?

The rules this checker uses

You need Making Tax Digital for Income Tax if you are a sole trader or landlord registered for Self Assessment and your qualifying income is more than the threshold on the tax return HMRC checks.

Tax return checkedMore thanStart date
2024 to 2025£50,0006 April 2026
2025 to 2026£30,0006 April 2027
2026 to 2027£20,0006 April 2028

What qualifying income is

Your total self-employment and property income before expenses. If you rent out a property and run a business, both count: £25,000 of rent and £27,000 of self-employment income make £52,000. If you jointly own a property, only your share counts. Income from a source that stopped still counts if you have another source that carries on.

What does not count

  • Employment (PAYE) income
  • Your share of profit from a partnership
  • Dividends, including from your own company
  • State and private pensions

Exemptions

Some exemptions are automatic; others require an application. If you already use MTD, lower income alone does not let you stop immediately. Check the exemption and opt-out rules for your circumstances.

Sources: GOV.UKFind out if and when you need to use MTD for Income Tax (updated 26 March 2026),Work out your qualifying income (updated 11 September 2026),Find out if you can get an exemption (updated 28 May 2026). HMRC also has its own checker on the first of these pages.