Do I need Making Tax Digital for Income Tax, and when?

For UK sole traders and landlords. Enter your income before expenses. Nothing you type leaves this page.

About you
Income before expenses (gross), £
Tax yearSelf-employmentProperty (rent)
2024 to 2025
2025 to 2026
2026 to 2027 (estimate)
Use turnover, not profit. Leave a year blank if you do not know it yet. Do not include wages, pensions, dividends or partnership shares. If you own a property jointly, enter only your share of the rent.
Getting ready for quarterly updates? Our UK Sole Trader Tax and Expenses Tracker 2026/27 keeps cumulative quarterly totals and a layout that bridging software can read. Spreadsheet template, from £5.99. It is a spreadsheet and does not send anything to HMRC; you still need MTD-compatible software. See the tracker

Questions

Who needs Making Tax Digital for Income Tax?

UK sole traders and landlords registered for Self Assessment whose qualifying income, meaning self-employment and property income added together before expenses, is over the threshold for a tax year.

What are the thresholds and start dates?

Over £50,000 in 2024 to 2025 means a start on 6 April 2026. Over £30,000 in 2025 to 2026 means 6 April 2027. Over £20,000 in 2026 to 2027 means 6 April 2028.

When are the quarterly updates due?

By 7 August, 7 November, 7 February and 7 May, then a final return by 31 January.

Does partnership income count?

Not yet. GOV.UK says HMRC will set a timeline for partnerships later.

Is this checker tax advice?

No. It is general information that follows the thresholds HMRC publishes on GOV.UK. It does not check exemptions, and HMRC's own checking tool has the final word.

This checker is general information, not tax advice. It follows the thresholds published by HMRC on GOV.UK (Find out if and when you need to use Making Tax Digital for Income Tax, last updated 26 March 2026). It does not check exemptions, such as being digitally excluded: see MTD exemptions on GOV.UK. HMRC's own checking tool has the final word. Rates and dates from GOV.UK, October 2026.