MTD for Income Tax Checker

Enter your self-employment and property income to see whether, and from when, you must use Making Tax Digital for Income Tax.

Your income
GBP
GBP
Use the gross figures from your latest Self Assessment return: sales and rents received before any expenses. For jointly owned property, enter your share.
Making Tax Digital for Income Tax
From 6 April 2026
Required First tax year 2026-27
Qualifying income
£54,000.00
Turnover plus gross rents
Threshold
£50,000.00
Tested on your 2024-25 return
Your first year: 2026-27
What Period covered Due by
Quarterly update 1 6 Apr 2026 – 5 Jul 2026 7 August 2026
Quarterly update 2 6 Jul 2026 – 5 Oct 2026 7 November 2026
Quarterly update 3 6 Oct 2026 – 5 Jan 2027 7 February 2027
Quarterly update 4 6 Jan 2027 – 5 Apr 2027 7 May 2027
Final declaration and tax payment Tax year 2026-27 31 January 2028
The roll-out
Qualifying income over On your return for Start date
£50,000 2024-25 6 April 2026
£30,000 2025-26 6 April 2027
£20,000 2026-27 6 April 2028
Guide only. HMRC decides from the Self Assessment return for the tax year shown, so a year with unusually high or low income can change your start date. Some people are exempt, for example where it is not practical to use digital tools. The quarterly periods shown are the standard ones; you can elect to use calendar quarters.
Guidance only. This calculator gives a general estimate and is not tax advice. Speak to your accountant before relying on these figures or making any decisions based on them.

Who has to use Making Tax Digital for Income Tax

Sole traders and landlords with qualifying income over £50,000 must use it from 6 April 2026. The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028. HMRC looks at the Self Assessment return for the tax year two years before each start date.

What counts as qualifying income

Your gross income from self-employment and from property, added together, before any expenses are deducted. Employment income, pensions, dividends and partnership income do not count.

What you have to do

Keep digital records, send HMRC an update of income and expenses every quarter using compatible software, and submit a final declaration by 31 January after the end of the tax year.

Ready for Making Tax Digital?

Tax Optimiser sends your quarterly updates and final declaration to HMRC from a spreadsheet or your bookkeeping software.

MTD for Income Tax