Loading page
Check your qualifying income, the date the income threshold brings you into MTD and your first year's quarterly deadlines.
Qualifying income
£52,000From which date?
6 April 2026In scope on income, subject to exemptions£52,000 of qualifying income for 2024/25 exceeds the £50,000 threshold for entry from 6 April 2026, assuming no exemption applies.
| Update | Cumulative period | Deadline |
|---|---|---|
| 1 | 6 April 2026 to 5 July 2026 | |
| 2 | 6 April 2026 to 5 October 2026 | |
| 3 | 6 April 2026 to 5 January 2027 | |
| 4 | 6 April 2026 to 5 April 2027 |
Example figures.
Rates as of
Making Tax Digital for Income Tax changes how individuals report property and sole-trader income to HMRC. This checker answers the first question: do the income figures for one tax return cross the entry threshold? It does not submit anything to HMRC.
This is an income check, not a calculation of taxable profit or your Income Tax bill.
GOV.UK illustrates the combined-income rule with £25,000 of rental income and £27,000 from self-employment. Treat the rental figure as this person’s own income, with a 100% share.
To test another entry phase, use figures from that year; an earlier return does not predict later income.
The result assumes an individual landlord or sole trader on the usual Self Assessment timetable, with no exemption and no earlier compulsory MTD obligation. A late notice to file, a revised return or a change in circumstances can affect the answer. The deadline list assumes standard update periods starting on 6 April; calendar periods begin on 1 April with the same deadlines.
Use a full year’s qualifying receipts, annualised for a short or long accounting period. For UK residents, qualifying foreign property receipts may count too. Use gross figures as HMRC’s guidance defines them, not bank deposits after an agent has deducted fees.
One ownership percentage applies to all the property income entered. Where properties have different shares, add up your own shares first and enter that total with 100%. Do not apply a percentage twice. If you are only told your joint income after expenses, HMRC has a specific exception; check it with an accountant before using these gross-income fields.
A result below an entry threshold does not release someone already using MTD; HMRC’s continuing-obligation and opt-out rules depend on more than one year. Exemptions need their own assessment; they are not decided by this checker.
The Income Tax (Digital Obligations) Regulations 2026 set the qualifying amounts. These are enacted rules, including the lower threshold for the 2028 phase. The table links each income year with the start date it normally determines.
| Income tax year | Qualifying income | Start date |
|---|---|---|
| 2024/25 | More than £50,000 | 6 April 2026 |
| 2025/26 | More than £30,000 | 6 April 2027 |
| 2026/27 | More than £20,000 | 6 April 2028 |
Each update covers income and expenses cumulatively from the start of that reporting year. Dates remain the published dates even when they fall at a weekend.
Quarterly updates are summaries created through compatible software. They do not replace the annual tax return, and an update deadline is not a tax payment date. This checker cannot keep digital accounting records, register you for MTD or send updates.
Get help before relying on the entry date where:
No. The entry test combines qualifying property and self-employment income for the relevant tax year. The thresholds are more than £50,000 for entry in April 2026, more than £30,000 for April 2027 and more than £20,000 for April 2028. Exemptions can also apply. This checker tests income entry only; it does not establish an exemption or cancel an existing obligation.
It is normally your property income plus sole-trader turnover before expenses, using the relevant Self Assessment income year. Salary, pensions, dividends and your share of partnership profit are not included. Use annualised figures if required. A change in expenses does not by itself change gross qualifying income.
Count your share of the property income, then add your own self-employment income. For example, half of £50,000 annual property income is £25,000. In this checker, enter the whole property income and a 50% share. If the amount entered is already your share, use 100% so it is not reduced twice. Ask HMRC about the exception where you are told only your share after expenses.
One lower-income year does not automatically end an existing MTD obligation. HMRC guidance normally allows you to choose to opt out after qualifying income is below the relevant threshold for three tax years in a row. Stopping every business or correcting a return has separate rules. This single-year entry check cannot decide whether you may opt out.
The deadlines are 7 August, 7 November, 7 February and 7 May for the relevant reporting year. The calculator supplies the years for your entry phase. Standard and calendar update periods have the same deadlines. Updates are cumulative summaries, and they are separate from the annual tax return and tax payment.
Understand mortgage interest relief and compare two tax years.
See what remains after running costs, mortgage payments and income tax.
Check the earliest increase date and percentage change, with the timing assumptions shown.
