FREE MAKING TAX DIGITAL TOOL
Use this free MTD start date checker to estimate when Making Tax Digital for Income Tax may apply to your self-employment or property income.
FREE INSTANT CHECK
When might you need to use MTD for Income Tax?
Your figures stay in your browser and are not sent to Real Key Accountancy.
Use gross self-employment and property income combined, before expenses. Do not enter profit.
What is qualifying income for MTD?
Qualifying income is generally your total gross income from self-employment and property before expenses are deducted. If you have both sources, they are normally combined. HMRC uses information from your submitted Self Assessment return to decide when MTD for Income Tax applies.
An individual partner’s share of partnership profit does not currently count towards qualifying income, although separate personal self-employment or property income can count. Other exclusions, exemptions and special rules may apply.
Current MTD for Income Tax thresholds
| Qualifying-income year | Income threshold | MTD start date |
|---|---|---|
| 2024 to 2025 | More than £50,000 | 6 April 2026 |
| 2025 to 2026 | More than £30,000 | 6 April 2027 |
| 2026 to 2027 | More than £20,000 | 6 April 2028 |
These thresholds were checked against HMRC guidance in August 2026. Always review the current official HMRC MTD start-date guidance before taking action.
What changes when MTD applies?
- Use compatible software
- Create and maintain digital records
- Send quarterly updates for each qualifying income source
- Add other income and submit the end-of-year tax return through compatible software
- Keep information current instead of reconstructing it at the deadline
Real Key Accountancy can support digital bookkeeping and regular record keeping. Where tax-return preparation, Income Tax advice or an exemption application is needed, an appropriately authorised adviser should handle that work.
Who may be exempt?
Some people are automatically exempt, while others may need to apply to HMRC. Possible reasons can include qualifying income at or below the relevant threshold, digital exclusion and certain personal or legal circumstances. The calculator does not assess exemptions.
Use HMRC’s official MTD exemption guidance if you believe an exemption could apply.
How Real Key Accountancy can help you prepare
- Set up a practical digital bookkeeping process
- Organise self-employment and rental records
- Keep income and expenses updated regularly
- Support compatible bookkeeping software
- Identify missing documents before quarterly deadlines
Explore our sole trader accountancy support, landlord accountancy service and bookkeeping services in Wolverhampton.
Frequently asked questions
Does employment income count towards the MTD threshold?
The MTD qualifying-income test focuses on gross self-employment and property income. PAYE employment income is not included in that qualifying-income calculation, although it may still need to be included in your tax return.
Do expenses reduce qualifying income?
No. The threshold is based on gross qualifying income before expenses, not taxable profit.
What if I am both a sole trader and a landlord?
Your gross self-employment and property income are normally combined for the qualifying-income test.
Does this checker confirm my legal obligation?
No. It provides a general indication using the published thresholds. HMRC’s records, exemptions and your individual circumstances determine the final position.
Prepare your records before MTD applies
If the checker indicates that MTD applies—or you are approaching a threshold—contact Real Key Accountancy to discuss digital bookkeeping support.