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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
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.

The dates that matter
- 6 Apr 2026Started for qualifying income over £50,000 (2024-25 return)
- 7 Nov 2026Second quarterly update due for the April 2026 group
- 6 Apr 2027Starts for qualifying income over £30,000 (2025-26 return). Penalty points for late quarterly updates begin
- 7 Aug 2027First quarterly update due for the April 2027 group
- 31 Jan 2028First MTD tax return and payment due for 2026-27
- 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
MTD for Income Tax explainedWho is in, the dates, quarterly updates and what it costs.
Making Tax Digital for the self-employedWhat changes for sole traders from April 2027.
Making Tax Digital for landlordsRental income, joint ownership and overseas property.
Self-employed tax calculatorHow much tax and NI to set aside each quarter.
Self-employed mileage calculatorThe 55p rate or actual costs: which claims more.
MTD deadline calendarEvery update and payment date, added to your calendar.
MTD software or an accountant?Software, spreadsheets and bridging tools compared.
How to sign up for Making Tax DigitalSigning up yourself, or letting an accountant do it.
MTD penalties and exemptionsPenalty points, late payment and who is exempt.
Accountants for small businessWhat they do, what to ask and what they cost.
MTD for builders and CIS subcontractorsHomeowner and contractor work, CIS and the reverse charge.
MTD for plumbers and electriciansDeposits, van stock, scheme fees and card payments.
MTD for taxi and delivery driversSeveral apps, platform reports and car costs.
MTD for hair and beautyRent-a-chair, tips, products and mobile work.
MTD for cleaners and carersMany small clients and travel between them.Sources
- GOV.UK: Find out if and when you need to use MTD for Income Tax
- GOV.UK: Work out your qualifying income
- GOV.UK: Exemptions from MTD for Income Tax
- GOV.UK: Sign up for MTD for Income Tax
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.