MTD eligibility checker
Does Making Tax Digital apply to you?
Answer a few simple questions and find out when MTD could apply to you. No complicated tax jargon, we promise.
How it works
Making Tax Digital eligibility, explained
MTD for Income Tax is being introduced in stages. Whether it applies to you depends on your qualifying income: your gross self-employment turnover plus your gross property income, added together.
The threshold is strictly "over". Exactly £50,000 in 2024/25, for example, wouldn't bring you in from April 2026. Your start date is the earliest phase you qualify for.
Not sure what changes once you're in? Read our guides to what MTD is, MTD for self-employed people and Making Tax Digital for landlords.
| Qualifying income | Tax year | MTD from |
|---|---|---|
| Over £50,000 | 2024/25 | 6 April 2026 |
| Over £30,000 | 2025/26 | 6 April 2027 |
| Over £20,000 | 2026/27 | 6 April 2028 |
FAQ
MTD eligibility questions, answered
It's phased. MTD for Income Tax applies if your qualifying income is over £50,000 in 2024/25 (from 6 April 2026), over £30,000 in 2025/26 (from 6 April 2027), or over £20,000 in 2026/27 (from 6 April 2028). HMRC guidance
If MTD doesn't already apply to you from April 2026, and your qualifying income for 2025/26 is over £30,000, you'll need to use MTD from 6 April 2027. HMRC guidance
Your gross income from self-employment and property combined, before expenses. Employment income, pensions, dividends and savings interest aren't included. HMRC guidance
Yes. Gross rental income from UK and overseas property counts. If you own property jointly, you use your share of the gross income. HMRC guidance
Yes. Sole traders count their gross turnover from all their self-employed businesses. If you also have rental income, it's added together. HMRC guidance
Some people can, for example if it isn't reasonably practicable for you to use digital tools because of age, disability, location or religious reasons. In most cases you need to apply. HMRC guidance
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