Do I need Making Tax Digital for Income Tax?
Enter your income from self-employment and property for each tax year, before expenses. The checker tells you if and from when you have to keep digital records and send quarterly updates to HMRC.
Enter your income above to see the result.
Who has to use Making Tax Digital for Income Tax?
You have to use it if you are a sole trader or landlord registered for Self Assessment and your qualifying income is above the threshold for the relevant tax year:
| Qualifying income in tax year | Above | MTD required from |
|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 |
| 2025 to 2026 | £30,000 | 6 April 2027 |
| 2026 to 2027 | £20,000 | 6 April 2028 |
Qualifying income is your total turnover from self-employment and property, before expenses. Wages from employment, pensions, dividends and your share of partnership profits do not count. HMRC looks at the tax return you submitted for the year and usually writes to you, but you are responsible for checking yourself.
What changes when you are in
- Keep your business and property records digitally in software that works with Making Tax Digital.
- Send a quarterly update of your income and expenses from that software. See all quarterly deadlines.
- Submit your tax return through the software by 31 January after the end of the tax year.
Who doesn't need it (yet)?
- People below the threshold for the relevant year.
- Partnerships: they will be brought in later, with no date set yet.
- People who are exempt, for example because they are digitally excluded. See exemptions.
Source: GOV.UK: Check if you're eligible for Making Tax Digital for Income Tax. Checked October 2026.