MTD Threshold Checker UK

Wondering when Making Tax Digital for Income Tax applies to you? Enter your gross self-employment turnover and gross property income below, and this free checker tells you which MTD wave you fall into — April 2026, April 2027, April 2028, or not yet in scope — and what your first quarterly deadline would be.

Disclaimer: This tool provides general information only and does not constitute tax advice. Qualifying income is assessed from your Self Assessment returns for specific tax years — consult a qualified tax adviser or check gov.uk for your exact position.

MTD Threshold Checker

Total income before expenses — not profit.
Rents before expenses. Jointly-owned property: your share only.

How Making Tax Digital thresholds work

Making Tax Digital for Income Tax is being phased in by qualifying income — your combined gross self-employment turnover and gross property income, before any expenses are deducted. It is not your profit, and that catches people out: a sole trader with £40,000 of turnover and £15,000 of rental income has £55,000 of qualifying income and joins the first wave, even if profit after expenses is far lower.

Qualifying incomeAssessed fromMTD applies from
Over £50,0002024–25 tax return6 April 2026
Over £30,0002025–26 tax return6 April 2027
Over £20,0002026–27 tax return6 April 2028

Once you’re in, you keep digital records and send HMRC a cumulative update each quarter — due 7 August, 7 November, 7 February and 7 May — then finalise your year through your tax return as usual. The updates contain category totals only: HMRC never sees your individual receipts. For the full picture, read our Making Tax Digital guide, the quarterly update deadlines calendar, and how qualifying income is calculated.

Get the records habit before the deadline gets you

Whichever wave you’re in, MTD assumes something most sole traders don’t have yet: expenses captured digitally as they happen, not reconstructed from a shoebox in January. That’s the job Taxr does. Photograph any receipt — the AI extracts the vendor, date, total and VAT, files it under a tax-aligned category, and exports clean Excel or PDF records for your MTD software or your accountant.

Download Taxr free — 10 scans on us, and your records are MTD-ready from today.