Making Tax Digital checker

MTD for Income Tax phases in from April 2026. Two numbers tell you when it reaches you.

How do you trade?

Common situations

Gross self-employment income (£ per year, before expenses)

Gross property income (£ per year, if any)

Thresholds: over £50,000 joins 6 April 2026, over £30,000 joins 6 April 2027, over £20,000 joins 6 April 2028.

Nothing you enter is sent anywhere or stored.

Your MTD status

Common questions

What income counts towards the MTD threshold?

Your qualifying income: gross self-employment turnover plus gross property income, before any expenses, as reported on your Self Assessment return. It is not your profit.

When does Making Tax Digital start for sole traders?

In phases by income: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, and over £20,000 from 6 April 2028. HMRC assesses the tax return you filed two years before each start date.

Does MTD apply to limited companies?

No. MTD for Income Tax covers sole traders and landlords. Limited companies file a Company Tax Return and are outside these thresholds.

What do I actually have to do under MTD?

Keep digital records in MTD-compatible software, send HMRC a quarterly update of income and expenses, and file a final declaration after year end instead of the old Self Assessment return.

How this is worked out

Making Tax Digital for Income Tax applies to sole traders and landlords from 6 April 2026 where combined self-employment and property income is over £50,000, dropping to £30,000 in April 2027 and £20,000 in April 2028. The test is total income, not profit.

Sources: GOV.UK: Making Tax Digital for Income Tax · GOV.UK: who must sign up and when

Rules last checked 6 August 2026. Rates and thresholds change; this is general information, not legal, tax or financial advice.

Indicative only, based on the currently announced phases; not tax advice. Read the full guides: Making Tax Digital for UK freelancers and your first quarterly update.

Get MTD-ready without thinking about it

HelloNoa keeps your income records digital from the first invoice, so quarterly updates become an export, not a panic.

Start free

More tools: day rate calculator · late payment interest