Do I need Making Tax Digital for Income Tax?
Enter your qualifying income for each tax year: your self-employment and UK property income before expenses (turnover), added together. For a jointly owned property, count only your share. Wages (PAYE), dividends, pensions and your share of partnership profit don't count.
The rules
| If qualifying income is over | in the tax year | you need MTD from |
|---|---|---|
| £50,000 | 2024-25 | 6 Apr 2026 |
| £30,000 | 2025-26 | 6 Apr 2027 |
| £20,000 | 2026-27 | 6 Apr 2028 |
You must be a sole trader or landlord registered for Self Assessment. Partnerships will join later; HMRC hasn't set the date. Some people are exempt, for example if they're digitally excluded.
Sources: GOV.UK, Check if you're eligible for Making Tax Digital for Income Tax and Work out your qualifying income (read 2026-11). This is a quick check, not tax advice; HMRC's own tool covers exemptions.
For bookkeepers and accountants
Every client who's in needs four quarterly updates a year, so you need their records four times a year. MTD Chase asks each client for them from your AI assistant, reminds them on its own and tells you who's still outstanding. Free for up to 5 clients. Connect MTD Chase