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Does Making Tax Digital apply to you? Find out in one minute.

Since 6 April 2026, it applies if your qualifying income was over £50,000 on your 2024-25 tax return. From 6 April 2027, it applies if your qualifying income was over £30,000 on your 2025-26 tax return. From 6 April 2028, it applies if your qualifying income was over £20,000 on your 2026-27 tax return.

Qualifying income is your turnover — self-employment income and rent before expenses — not your profit. Wages, pensions and dividends don’t count.

Pick the row that fits you

Roughly what is your qualifying income each year? Choose the button for your income and the kind of income you have.

Landlord

Self-employed as well? Enter your figures above, or use the checker on our sister site, Righto Tax.

Questions people ask

What is qualifying income?

Qualifying income is the total of self-employment and property income before expenses (turnover), not profit. Employment (PAYE) income, dividends, State and private pensions, and an individual partner's share of partnership profit do not count towards qualifying income.

Which tax return decides whether I’m in?

HMRC sets qualifying income for a tax year from the Self Assessment return submitted in the previous tax year, and writes to people over the threshold, but taxpayers must check even without a letter.

I own a rental property jointly. What counts?

A joint owner counts only their share of jointly owned property income towards qualifying income (e.g. £50,000 split equally gives £25,000 each).

Can I be exempt?

Automatic exemptions include qualifying income of £20,000 or less, no National Insurance number before the start of the tax year, trustees (SA900), personal representatives, non-resident companies (SA700), and people acting through a power of attorney or deputy. At the Budget on 28 October 2026 the government said these groups will be exempt from MTD for Income Tax until further notice: people eligible for qualifying care relief, non-UK resident foreign entertainers and sportspeople, and expected non-resident customers. Secondary legislation will be introduced before April 2027.

This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.

What happens next

  1. Pick your income or enter your figures to see your start date and every deadline in your first year.
  2. Get your dates by email, if you’d like a reminder before each one.
  3. When you’re ready, see what Righto Landlord does for you. We sort your books and prepare your quarterly figures, and you send them to HMRC yourself with free Making Tax Digital software.

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