Does Making Tax Digital apply to you — and what do you actually have to do?
Four questions. No sign-up, nothing stored, nothing sent anywhere. You get the tax year you're mandated from, how many quarterly updates you'll be filing, your next deadline, and a plain-English checklist.
1. Which of these describes you?
MTD for Income Tax applies to self-employment and property income. Employment (PAYE), pensions, dividends and savings don't count towards it.
2. Roughly what's your annual gross self-employment turnover?
Before any expenses. Use the figure from your most recently filed tax return — that's what HMRC tests against, not what you're earning right now.
3. Roughly what's your annual gross rental income?
Rent received before mortgage interest, repairs or agent fees. If you own jointly, enter only your share.
4. How do you keep your records at the moment?
How this works
The test is on gross qualifying income — self-employment turnover plus rental income, added together, before any expenses are deducted, assessed per person. It's not based on profit, which is the single most common misunderstanding. HMRC looks at the figures on a tax return you've already filed, so going part-time this year doesn't take you back out until the thresholds catch up.
The thresholds are £50,000 from April 2026, £30,000 from April 2027 and £20,000 from April 2028. Below £20,000 nothing has been confirmed.
This checker is general information, not tax advice, and it can't see your full circumstances — things like partnerships, trusts, jointly-held property with an unequal beneficial split, or being newly self-employed can all change the answer. Check your own position on gov.uk or with a qualified accountant.