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United Kingdom · Making Tax Digital
MTD Threshold Checker UK
Making Tax Digital for Income Tax is being phased in by gross income. Enter your self-employment and property income to see the exact tax year you must start keeping digital records and sending quarterly updates to HMRC.
Over £50,000: April 2026
Over £30,000: April 2027
Over £20,000: April 2028
Gross turnover from sole trader work, before expenses. Enter 0 if none.
Gross rental income from UK and overseas property, before expenses or mortgage interest. Enter 0 if none.
You must use MTD from
6 April 2027
Based on qualifying income of £30,000
Self-employment income£0
Property income£30,000
Qualifying income£30,000
Threshold bandOver £30,000
From your mandation date you must keep digital records and send HMRC a quarterly update for each trade and property business, then a final declaration that replaces Self Assessment.
How this works: HMRC mandates Making Tax Digital for Income Tax in waves based on qualifying income, which is your combined gross income (before expenses) from self-employment and property. The thresholds are over 50,000 pounds from 6 April 2026, over 30,000 pounds from 6 April 2027, and over 20,000 pounds from 6 April 2028. Your status for a given year is tested against the income reported on your most recent Self Assessment return. This is a free guide from Rentalize, not tax advice. Confirm your position with HMRC or your accountant.
The rollout
When Making Tax Digital applies to you
MTD for Income Tax replaces the annual Self Assessment return with digital record keeping, four quarterly updates, and a final declaration. It is being introduced in three waves.
From 6 April 2026
Income over £50,000
If your combined gross self-employment and property income was over 50,000 pounds on your 2024 to 2025 return, you join first. Your first quarterly update covers 6 April to 5 July 2026 and is due by 7 August 2026.
From 6 April 2027
Income over £30,000
The threshold drops to 30,000 pounds. Many landlords with a single buy to let, or a small portfolio, fall into this wave. The qualifying income test uses your most recent return before the start date.
From 6 April 2028
Income over £20,000
The threshold drops again to 20,000 pounds. Income at or below 20,000 pounds has no mandation date yet, the government is keeping it under review, so you stay on Self Assessment for now.
Questions
MTD for Income Tax FAQ
Does Making Tax Digital apply to me?
It depends on your qualifying income, which is your combined gross income from self-employment and property before expenses. You are mandated from 6 April 2026 if that figure is over 50,000 pounds, from 6 April 2027 if it is over 30,000 pounds, and from 6 April 2028 if it is over 20,000 pounds. At or below 20,000 pounds there is no start date yet. Use the checker above to see your wave.
What counts as qualifying income?
Gross income, meaning turnover or receipts before you deduct any expenses, from two sources combined: self-employment as a sole trader, and property income from UK and overseas lettings. It does not include employment income, dividends, or savings interest. Because it is measured before expenses, a landlord can be over the threshold even if their taxable profit is small.
What do I actually have to do under MTD?
Keep your income and expenses in digital records using compatible software, send HMRC a quarterly update for each trade and property business, and submit a final declaration after the tax year end that confirms your figures and any other income. The final declaration replaces the Self Assessment return.
When is the first quarterly update due?
For the April 2026 wave, the first quarter runs from 6 April to 5 July 2026, and the update is due by 7 August 2026. The remaining quarterly deadlines fall on 7 November, 7 February, and 7 May, with the final declaration due by 31 January after the tax year, the same date Self Assessment uses today.
I have a job and a rental property. Am I included?
Only your self-employment and property income count toward the threshold, not your salary. If your gross rental income alone, plus any sole trader income, is over the threshold for a wave, you are mandated for the property business even though your employment is taxed through PAYE.
What if I own property jointly?
For jointly owned property, your qualifying income is your share of the gross rental income, not the whole amount. Joint owners also have some easements on the level of detail required in quarterly updates. Check the current HMRC guidance for your situation.
Is this checker official?
No. It is a free tool from Rentalize that applies the published HMRC thresholds. HMRC is the official source. Confirm your start date and obligations with HMRC or your accountant before making changes.
Get your property income MTD ready
Rentalize keeps digital records of rent and expenses for every property, ready for quarterly updates, so landlords and letting agents can meet Making Tax Digital without spreadsheets.
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