Does Making Tax Digital apply to you?
Answer a few questions to see when Making Tax Digital for Income Tax is likely to start for you, based on HMRC's published thresholds. It takes about a minute. Nothing you enter is sent or stored.
How the checker works
Making Tax Digital for Income Tax applies to sole traders and landlords registered for Self Assessment whose qualifying income is over a threshold. Qualifying income is your total income from self-employment and property before expenses, including your share of jointly owned property. HMRC checks the tax return you sent for the earlier tax year:
| Must use it from | If qualifying income was over | In the tax year |
|---|---|---|
| 6 April 2026 | £50,000 | 2024 to 2025 |
| 6 April 2027 | £30,000 | 2025 to 2026 |
| 6 April 2028 | £20,000 | 2026 to 2027 |
What does not count
Employment income through PAYE, your share of profit as a partner in a partnership, dividends, the State Pension, private pensions, and income from REITs or PAIFs do not count towards qualifying income.
Rules checked on gov.uk on 3 October 2026. This checker gives general guidance only and is not personal advice. HMRC writes to you if you need to sign up, and explains on gov.uk when you can apply for an exemption.
Get ready for Making Tax Digital
We set up the software, keep your records and send your quarterly updates. No obligation and no jargon.