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Do I need to use Making Tax Digital?

The short answer

You need Making Tax Digital for Income Tax if you are a sole trader or landlord and your self-employment and property income, added together before expenses, is over £50,000 (from April 2026), £30,000 (from April 2027) or £20,000 (from April 2028). Enter your figures below to see your start date.

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30 seconds

to check your Making Tax Digital start date

£50,000
in since 6 April 2026 (2024-25 return)
£30,000
from 6 April 2027 (2025-26 return)
£20,000
from 6 April 2028 (2026-27 return)
£20,000
or less: exempt

MTD checker

When do you start?

What best describes you?

Leave out any salary, pension or dividends. They do not count.

Your qualifying income: £0

Enter your income to see your start date

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A guide based on the GOV.UK thresholds, using your figures as if they were on the tax return HMRC checks. Not tax advice.

The number that decides it

How MTD qualifying income is worked out

Add your gross self-employment income to your gross property income. Gross means before expenses, so a £40,000 turnover with £25,000 of costs still counts as £40,000.

Nothing else counts: not a salary, a State Pension or a private pension, dividends, or your share of partnership profits. If you own a property jointly, only your share of the rent counts.

HMRC example 1

£25,000 of rent plus £27,000 from self-employment gives £52,000, so MTD applies.

HMRC example 2

A jointly owned property brings in £50,000, split equally. Each owner’s qualifying income is £25,000.

If you are UK resident, overseas rental income counts too. If you live abroad, only UK property income counts. Once you are in, you can only stop after your income stays below the threshold for 3 tax years in a row.

If you are in, the MTD for Income Tax guide covers what you send and when, and how to sign up explains the next step, the tax calculator shows how much to set aside each quarter, and the deadline calendar puts every date in your diary. Landlords and the self-employed each have their own guide.

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The dates that matter

  1. 6 Apr 2026Started for qualifying income over £50,000 (2024-25 return)
  2. 7 Nov 2026Second quarterly update due for the April 2026 group
  3. 6 Apr 2027Starts for qualifying income over £30,000 (2025-26 return). Penalty points for late quarterly updates begin
  4. 7 Aug 2027First quarterly update due for the April 2027 group
  5. 31 Jan 2028First MTD tax return and payment due for 2026-27
  6. 6 Apr 2028Starts for qualifying income over £20,000 (2026-27 return)

Questions people ask

MTD checker: your questions

Do I need to use Making Tax Digital?

You need to if you are a sole trader or landlord registered for Self Assessment and your qualifying income is over £50,000 (from April 2026), over £30,000 (from April 2027) or over £20,000 (from April 2028). Source

How is MTD qualifying income worked out?

Add your gross self-employment income to your gross property income, before expenses. Salary, pensions, dividends and partnership profit shares do not count. Source

Which tax return does HMRC use?

An earlier one. Over £30,000 on your 2025 to 2026 return means you start on 6 April 2027. Over £20,000 on your 2026 to 2027 return means you start on 6 April 2028. Source

What if my income drops below the threshold?

You can choose to stop only once your qualifying income has stayed below the threshold for 3 tax years in a row. Source

Does foreign property income count?

If you are UK resident, yes. If you live abroad, only your UK property income counts. Source

Will HMRC tell me if I need to join?

HMRC writes to people whose returns show they need to start, but it is still your responsibility to check. Source

Guides

Sources

Written by the Compare Advantage team, Chorley. Facts checked against GOV.UK on 3 November 2026.

Compare Advantage is an introduction service. We are not an accountancy firm and do not give tax advice. We will contact you to introduce a local accountant who handles Making Tax Digital, and we tell you which firm before we pass on your details. Firms may pay us for the introduction. Guidance on this page is general and based on the GOV.UK sources linked on each page.