Add the relevant sources together.
Include all your sole-trader businesses and your share of property income. Having more than one source does not give each its own threshold.
WHEN DO I NEED TO USE MTD?
A clear starting point.
One less thing to guess.
Making Tax Digital for Income Tax is arriving in stages. Start with the right year and the right income figure.
For sole traders and landlords.
Business and property income count together.
Your next chapter, made clearer.THREE STAGES. THE SAME SIMPLE CHECK.
Match the income to the year.
MTD START DATE
6 April 2026For qualifying income over £50,000 in the 2024–25 tax year, subject to exemptions and your circumstances.
Check the tax year, not just today’s income.HOW THE INCOME ADDS UP · AN EXAMPLE
Self-employment income£38,000
+ Property income£14,000
Combined qualifying income£52,000
Both figures are before expenses. In this example, the combined income is above the £50,000 threshold for 2024–25.
These are the entry thresholds, not tax-free allowances. If you already use MTD, a lower income in one year does not automatically take you out.
THE FIGURE THAT MATTERS
Think income.
Before expenses.
For this check, qualifying income generally means your combined gross self-employment and property income — not the profit left over.
What counts, in HMRC’s words ↗Keep other income out of this check.
PAYE wages, pensions, dividends and your share of partnership profits do not count towards qualifying income.
Check anything that is less straightforward.
Part-year trading, jointly owned property, overseas income and stopped businesses can need a closer look. Use HMRC’s guidance or ask your adviser.
YOUR CIRCUMSTANCES MATTER
Now check your own starting point.
HMRC’s checker covers when you need to start and whether an exemption may apply. Have the relevant tax returns and income figures to hand.
Reviewed 6 October 2026 against HMRC’s start-date guidance and qualifying-income guidance. This guide explains the general rules; it does not determine your personal tax obligations.