Do I need Making Tax Digital for Income Tax, and when?
Enter your qualifying income: your gross self-employment income plus gross property income for the tax year (before expenses). This matches how HMRC describes qualifying income on gov.uk.
The thresholds (from gov.uk)
| Qualifying income over | In tax year | Use MTD from |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
Source: HMRC, Find out if and when you need to use Making Tax Digital for Income Tax (gov.uk, last updated 26 March 2026). Rates checked 5 November 2026. You must also be a sole trader or landlord registered for Self Assessment. Partnerships will join later (no date set yet). Some people are exempt — see the gov.uk exemption guidance. Always confirm with the official gov.uk tool.
General information, not tax advice. This site explains published HMRC rules in plain English. It is not personal tax advice and we are not affiliated with HMRC. Check with HMRC or a qualified accountant before you act. Figures were checked against gov.uk on 5 November 2026.
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Templates from this site
These are our own paid spreadsheets. They are not HMRC-recognised software and cannot send anything to HMRC. You still need HMRC-recognised software (for example bridging software) to send MTD updates and returns.
- MTD Record Keeper (£11.99)
- UK Budget Planner 2027 (£5.99)