Am I in scope for MTD for Income Tax?
MTD for Income Tax (Making Tax Digital for Income Tax Self Assessment) is HMRC's replacement for the annual Self Assessment return for sole traders and landlords. Quarterly updates plus a final declaration replace the January tax return. HMRC is phasing it in based on qualifying income — your total self-employment + property income, gross before expenses.
Use the checker below. Every threshold, date and rule matches HMRC's 'Find out if and when you need to use Making Tax Digital for Income Tax' guidance (last GOV.UK update: 26 March 2026).
The three thresholds
| Qualifying income (tax year) | MTD ITSA start date | First quarterly update deadline |
|---|---|---|
| Over £50,000 (2024/25) | 6 April 2026 | 7 August 2026 |
| Over £30,000 (2025/26) | 6 April 2027 | 7 August 2027 |
| Over £20,000 (2026/27) | 6 April 2028 | 7 August 2028 |
Partnerships will be brought in later — HMRC has not published the timeline.
What counts as qualifying income
- Sole trader / self-employment income (gross, before expenses)
- UK property income — rental, whether solely or jointly owned (gross, before expenses)
- Foreign property income (in scope; other foreign income currently isn't)
Not qualifying income: employment (PAYE), pensions, dividends, savings interest, capital gains, other UK income. Those still go through Self Assessment / your final declaration.
Sign-up requirements
To sign up you must:
- Be registered for Self Assessment
- Have submitted a Self Assessment tax return in the last 2 years
You still need to file a normal Self Assessment tax return for the tax year before you start using MTD.
Next steps
- Quarterly update deadlines — full calendar with next-deadline highlighted
- Free MTD bridging software — the cheapest way to comply if you're already using a spreadsheet
- Bridging spreadsheet template — free, HMRC-category-aligned, no signup
- MTD vs Self Assessment — what actually changes
- MTD penalties explained — points, £200 charges, late payment