MTD threshold and start date checker

Are you over the Making Tax Digital threshold?

Answer three short questions to check your qualifying income against the Making Tax Digital threshold and find out exactly when it starts for you. We show our working at every turn, and trace every part of the answer back to GOV.UK.

Every answer traces to GOV.UK
Runs in your browser
No sign-up, no card

This is not tax advice. We are not tax advisers. Speak to an accountant if you need advice.

Why a calculator, not a chatbot?

An AI assistant can sound confident and still be wrong, and it does not know your full picture. HMRC does not run on guesses either. Your start date comes from fixed thresholds and exact dates, applied the same way every time. This tool follows those rules step by step and shows you the GOV.UK source behind each one, so the same figures always give the same answer.

1Your income
2Other income
3Final checks

Your result

This result is for information only - it is not tax advice. Always confirm your position with a qualified tax adviser or accountant before acting on it.

What we counted

MTD counts the gross income (before costs) from property and self-employment. We add those together, then compare the total to the threshold. Hover or tap a band to see the detail.

Why this year

Your next steps

Save a copy, share with your accountant

A PDF you can keep and hand to your accountant. It lays out your figures, your start date, and the reason behind every line.

Your preparation timeline

Common misunderstandings

No letter from HMRC does not mean you are exempt

Whether or not HMRC writes to you, it is your responsibility to check whether you meet the threshold and sign up. HMRC's failure to contact you is not a defence if you miss your start date.

You or your agent must sign up

Being in scope is not the same as being signed up. HMRC will not sign you up automatically. You or your agent must actively sign you up before your start date.

Your accountant does not exempt you from scope

Whether you are in scope is determined by your income, not by who prepares your return. An accountant or agent can submit MTD updates on your behalf once you are registered, but your income still decides scope.

One year over the threshold and it is sticky

Once your qualifying income exceeds the threshold in a reference year, you are in MTD for Income Tax. You can only leave if your qualifying income is below the relevant threshold for three consecutive tax years.

Spreadsheets are compliant. Copy-paste is not.

HMRC requires a digital link between your records and your submission. Bridging software creates that link from your spreadsheet. Simply typing or pasting figures from a spreadsheet into software is not a digital link and is not compliant.

MTD for VAT is separate

If you are VAT-registered, you are likely already in MTD for VAT. That does not affect your MTD for Income Tax status. They are different regimes with different sign-up processes.

Directors: salary and dividends do not count

If you are a company director, your PAYE salary and any dividends from your company do not count towards your qualifying income for MTD for Income Tax.

If your only property income is within the Rent-a-Room limit, or is covered by the £1,000 property allowance, it may not count towards your qualifying income. GOV.UK does not list these as explicit exclusions. Confirm with your accountant or the GOV.UK qualifying-income guidance before acting on it.

Common questions

Every answer below is taken from HMRC guidance on GOV.UK, with the source linked so you can check it yourself. Last reviewed against GOV.UK on 1 September 2026.

What is the Making Tax Digital threshold?

There are three, phased by tax year. You must use Making Tax Digital for Income Tax if your qualifying income is over £50,000 on your 2024 to 2025 return, giving a 6 April 2026 start; over £30,000 on your 2025 to 2026 return, giving 6 April 2027; or over £20,000 on your 2026 to 2027 return, giving 6 April 2028.

Source: GOV.UK - Use Making Tax Digital for Income Tax - When to start using Making Tax Digital for Income Tax Source: GOV.UK - Work out your qualifying income for Making Tax Digital for Income Tax

What income counts towards the MTD for Income Tax threshold?

Your qualifying income is the total gross income from self-employment and UK or overseas property income combined, before deducting expenses. Employment income taxed under PAYE, savings interest, dividends, pensions, and capital gains do not count. Your figures are your turnover or gross rent, not profit.

Source: GOV.UK - Work out your qualifying income for Making Tax Digital for Income Tax

Which tax year's income figures decide my MTD start date?

Your start date depends on the most recent tax return filed before the mandate date. For the April 2026 mandate, HMRC uses your 2024 to 2025 tax return. For April 2027 it is your 2025 to 2026 return, and for April 2028 it is your 2026 to 2027 return.

Source: GOV.UK - Find out if and when you need to use Making Tax Digital for Income Tax Source: GOV.UK - Use Making Tax Digital for Income Tax - When to start using Making Tax Digital for Income Tax

I have not received a letter from HMRC about Making Tax Digital. Does that mean I am exempt?

No. Not receiving a letter from HMRC does not mean you are exempt or outside scope. It is your responsibility to check whether your qualifying income is over the threshold and to sign up if it is.

Source: GOV.UK - Find out if and when you need to use Making Tax Digital for Income Tax

Can I opt out of Making Tax Digital for Income Tax if my income falls below the threshold?

You remain in Making Tax Digital for Income Tax even if your income drops below the relevant threshold. You can only opt out after your qualifying income has been below the threshold for three consecutive tax years.

Source: GOV.UK - Use Making Tax Digital for Income Tax: If your circumstances change

Does using an accountant mean I do not need to use Making Tax Digital for Income Tax?

No. Whether you are in scope for Making Tax Digital for Income Tax is decided by your qualifying income, not by who prepares or submits your return. If your income is over the threshold, you are in scope regardless of whether you use an accountant or agent. Your accountant can sign you up and submit quarterly updates on your behalf, but they cannot change your liability.

Source: GOV.UK - Work out your qualifying income for Making Tax Digital for Income Tax Source: GOV.UK - Sign up for Making Tax Digital for Income Tax Source: GOV.UK - Find out if and when you need to use Making Tax Digital for Income Tax

Do I need to switch to cloud accounting software like Xero or QuickBooks for MTD?

No. HMRC requires digitally linked software to keep records and send quarterly updates, but bridging software that connects your existing spreadsheets to the MTD API is fully compliant. Copying and pasting figures between software is not a digital link. Bridging software maintains the link so your spreadsheet stays your system of record.

Source: GOV.UK - Use Making Tax Digital for Income Tax: Create digital records

I have received a letter from HMRC about Making Tax Digital for Income Tax. What do I need to do?

A letter from HMRC confirms a decision it has already made from your tax return, so treat it as a deadline rather than a question. If it says HMRC has signed you up, sign in to HMRC online services, check the records HMRC holds are correct, get compatible software, and catch up on any digital records and quarterly updates already due. If it names a future date, you must start by the beginning of that tax year. The letter changes how and when you report, not how much tax you owe.

Source: GOV.UK - Find out if and when you need to use Making Tax Digital for Income Tax Source: GOV.UK - Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax Source: GOV.UK - Sign up for Making Tax Digital for Income Tax

HMRC has signed me up for Making Tax Digital for Income Tax but I do not think I should be in scope. What can I do?

Contact HMRC Self Assessment general enquiries. GOV.UK says to contact them if HMRC has signed you up and you do not think you need to use Making Tax Digital for Income Tax. Check your own qualifying income first, because this usually comes down to which figures HMRC read from your return: it is gross self-employment and property income combined, before expenses, and excludes PAYE salary, dividends, pensions, savings interest, and capital gains. If you cannot use digital tools, you can apply for an exemption instead.

Source: GOV.UK - Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax Source: GOV.UK - Find out if and when you need to use Making Tax Digital for Income Tax Source: GOV.UK - Work out your qualifying income for Making Tax Digital for Income Tax

I have just started as a sole trader or landlord and have never filed a tax return. Do I need Making Tax Digital for Income Tax?

Not yet. HMRC works out your qualifying income from the Self Assessment return you submitted in the previous tax year, so with no return filed there is nothing for HMRC to test and no start date can be set. You cannot sign up voluntarily either: that requires you to be registered for Self Assessment and to have submitted a tax return in the last 2 years. File your first return as normal. The qualifying income on it is what HMRC measures against the threshold.

I started my business part-way through a tax year. Which tax return decides my Making Tax Digital start date?

The first return that covers your income and shows qualifying income over that year's threshold. HMRC's published table: over £50,000 on your 2024 to 2025 return means a 6 April 2026 start, over £30,000 on your 2025 to 2026 return means 6 April 2027, and over £20,000 on your 2026 to 2027 return means 6 April 2028. If you traded only part of your first year the figure is annualised: HMRC does this automatically for a sole trade, but for property you must do it yourself.