# MTD for Income Tax Checker > Check when Making Tax Digital for Income Tax applies to you as a sole trader or landlord, and see your quarterly update deadlines. Enter your self-employment and property income to see whether, and from when, you must use Making Tax Digital for Income Tax. Use the calculator: https://www.taxoptimiser.co.uk/calculators/mtd-income-tax-checker Example: With £42,000 of self-employment turnover and £12,000 of property income, qualifying income is £54,000. That is over the £50,000 threshold, so Making Tax Digital for Income Tax applies from 6 April 2026 and the first quarterly update is due by 7 August 2026. ## 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 your tax return by 31 January after the end of the tax year. The quarterly updates are cumulative: each one covers the tax year so far, from 6 April to the end of that quarter, so a later update corrects anything missed in an earlier one. ## Late quarterly updates in 2026-27 HMRC will not give penalty points for quarterly updates sent late during the 2026-27 tax year, the first year of the roll-out. The tax return and the payment are still due by 31 January, with the usual penalties and interest if they are late. ## Frequently asked questions ### When does Making Tax Digital for Income Tax start? 6 April 2026 for sole traders and landlords with qualifying income over £50,000. The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028. ### What counts as qualifying income? Your gross income from self-employment and from property added together, before expenses. Employment income, pensions, dividends and partnership income do not count. ### How often do I have to report? Every quarter, using compatible software, followed by your tax return by 31 January after the end of the tax year. Each quarterly update is cumulative, covering the tax year to date. ### Are there penalties for a late quarterly update? Not in 2026-27: HMRC will not give penalty points for late quarterly updates in the first year. The tax return and payment deadlines carry the usual penalties. ## Related calculators - [Sole Trader vs Limited Company Calculator](https://www.taxoptimiser.co.uk/calculators/sole-trader-vs-limited-company.md): Compare tax and take-home on the same profit as a sole trader and as a company. - [Take-Home Pay Calculator](https://www.taxoptimiser.co.uk/calculators/take-home-pay.md): What is left of your salary after tax, National Insurance, pension and student loans. - [VAT Calculator](https://www.taxoptimiser.co.uk/calculators/vat.md): Add VAT to a net amount or remove it from a gross amount, at 20%, 5% or any rate. ## Sources - [Check if you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax) (GOV.UK) - [Use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax) (GOV.UK) --- Last updated 11 October 2026. Guidance only: a general estimate, not tax advice. Published by Tax Optimiser, UK tax filing software (https://www.taxoptimiser.co.uk).