This checker tells you the date you must start using Making Tax Digital (MTD) for Income Tax. HMRC tests your qualifying income, which is your gross self-employment and property income before expenses, from the Self Assessment return for the tax year two years before each start date. Over £50,000 in 2024/25 means you start on 6 April 2026; over £30,000 in 2025/26 means 6 April 2027; over £20,000 in 2026/27 means 6 April 2028.
Quick answers
- April 2026: you should already be using MTD for Income Tax if your qualifying income on your 2024/25 return was over £50,000.
- April 2027: you must join from 6 April 2027 if your qualifying income for 2025/26 is over £30,000.
- April 2028: you must join from 6 April 2028 if your qualifying income for 2026/27 is over £20,000.
- Qualifying income is turnover, not profit: it is your total self-employment and property income before expenses, added together across all your businesses and lets.
- What does not count: salary through PAYE, dividends, the State Pension, private pensions and your share of partnership profit are all left out.
- Leaving MTD: you can opt out if your qualifying income drops below the relevant threshold for 3 tax years in a row.
How the calculator works
You enter three figures, one for each test year, and the checker applies HMRC’s tests in date order.
- 2024/25 qualifying income. If it is over £50,000, the result is 6 April 2026.
- 2025/26 qualifying income. If the first test is not met and this is over £30,000, the result is 6 April 2027.
- 2026/27 estimate. If neither earlier test is met and this is over £20,000, the result is 6 April 2028.
If none of the tests is met, it shows “Not yet required”. The test is “over” the threshold, so qualifying income of exactly £30,000 does not bring you in. The checker does not apply exemptions; see the section below.
Worked example
A sole trader also lets a flat. Their gross income from both sources is added together for each year.
| Tax year | Qualifying income | Test met? |
|---|---|---|
| 2024/25 | £42,000 | No (not over £50,000) |
| 2025/26 | £36,000 | Yes (over £30,000) |
| 2026/27 (estimate) | £38,000 | Not needed |
| Result | MTD from 6 April 2027 |
A landlord who jointly owns a let with a sibling only counts their share. If the property brings in £50,000 and they each receive half, their qualifying income from it is £25,000, which is under the £30,000 test.
Common mistakes when checking MTD qualifying income
Most people who get the answer wrong use the wrong figure, not the wrong threshold.
- Using profit instead of gross income. A business with £45,000 of sales and £20,000 of costs has qualifying income of £45,000, not £25,000.
- Looking at one source only. Self-employment and property income are combined. £18,000 of trading income plus £14,000 of rent is £32,000.
- Counting a salary. PAYE earnings never count, however high they are.
- Counting partnership profit. Your share of profit as an individual partner does not count towards qualifying income.
- Forgetting foreign property. UK and foreign property income both count if you were UK resident.
If you are close to a threshold, read our guide to MTD qualifying income and the £30,000 threshold for April 2027.
Who is exempt or can apply for an exemption
Some people do not have to join even if the checker gives a start date.
- Automatic exemptions include people with no National Insurance number before the start of the tax year, personal representatives of someone who has died, and trusts.
- Temporary exemptions apply, until April 2027 at the earliest, to people whose 2024/25 return claimed averaging relief or qualifying care relief, or included the SA109 residence pages.
- Digital exclusion can be applied for if age, health, disability, religious beliefs or location mean you cannot reasonably use software. Having filed on paper before is not enough on its own.
- Partnerships do not currently need to use MTD for Income Tax.
See MTD for Income Tax exemptions for the full list and how to sign up once you know your date.
Sources
- Check if you’re eligible for Making Tax Digital for Income Tax (HMRC)
- Work out your qualifying income for Making Tax Digital for Income Tax (HMRC)
- Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC)
- Budget 2026 Annex A: rates and allowances (HM Treasury)
Frequently asked questions
Is qualifying income for MTD before or after expenses?
Before expenses. HMRC uses your total self-employment and property turnover from your Self Assessment return, not your profit.
Which tax return does HMRC use to decide if I join in April 2027?
Your 2025/26 return, due by 31 January 2027. If it shows qualifying income over £30,000, HMRC will write to tell you to start from 6 April 2027.
Does my salary count towards the MTD threshold?
No. Employment income, dividends, pensions and your share of partnership profit are all excluded.
What if my income falls after I join?
You stay in MTD. You can choose to opt out only once your qualifying income has been below the relevant threshold for 3 tax years in a row.
Is anyone with qualifying income of £20,000 or less ever required to join?
No, not under the announced plans. Qualifying income of £20,000 or less is an automatic exemption.