Enter your income from self-employment and property, before expenses. We’ll tell you if and when Making Tax Digital for Income Tax applies to you, and show our working.
Use the totals from your Self Assessment return, before any costs are taken off. For a property you own with someone else, enter only your share. The boxes start with example figures; replace them with yours.
| Income | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| Qualifying income | £0 | £0 | £0 |
Doesn’t count: wages, pensions, savings interest, dividends and your share of a partnership’s profit.
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How we worked it out
| Tax return | Yours | Over | Result |
|---|
You’re in once income goes over the threshold in the tax year HMRC checks. Exactly £30,000 doesn’t count.
Can’t reasonably use a computer because of age, disability, where you live or your religion? You may be able to apply for an exemption.
This checker gives general information, not tax advice. MTD HQ is independent and not affiliated with HMRC. To confirm, use HMRC’s own MTD eligibility checker. Rules checked 1 October 2026.
What are the Making Tax Digital thresholds?
The MTD threshold is based on your qualifying income, and it drops in three steps:
- Over £50,000 on your 2024/25 tax return: you use Making Tax Digital from 6 April 2026.
- Over £30,000 on your 2025/26 tax return: you join from 6 April 2027.
- Over £20,000 on your 2026/27 tax return: you join from 6 April 2028.
What income counts towards the threshold?
Qualifying income is your self-employment income and your property income added together, before any expenses are taken off. Wages, pensions, savings interest, dividends and partnership income don’t count. If you own a rental property jointly, only your share of the rent counts.
Is the threshold based on turnover or profit?
Turnover. The threshold looks at the money coming in, not what’s left after costs. For example, £24,000 of rent plus £9,000 of self-employed sales makes £33,000 of qualifying income. That’s over the £30,000 threshold, even if your profit is much lower.
What if your income drops below the threshold?
You don’t leave straight away. You can stop using Making Tax Digital once your qualifying income has been below the threshold for three tax years in a row.
Check your result with HMRC
The checker above is a guide based on the figures you enter. HMRC has its own tool to find out if and when you need to use Making Tax Digital, and its answer is the one that counts.