Who it is for
This checker is designed for UK sole traders and landlords who want a quick guide based on their income from self-employment and property.
Making Tax Digital for Income Tax checker
Check whether Making Tax Digital for Income Tax may apply to you, and from when, based on your self-employment and property income.
This is a planning guide for UK sole traders and landlords. It does not connect to HMRC and it is not an official HMRC decision.
What is Making Tax Digital for Income Tax?
Making Tax Digital, often shortened to MTD, is being introduced in stages for some sole traders and landlords. It changes how income and expenses are recorded and reported during the tax year.
What it checks
It compares the figures you enter with the current MTD income thresholds and gives a likely timing guide.
What it does not do
It does not check your HMRC account, file anything, or give a guaranteed answer for complex cases.
Current MTD thresholds
MTD for Income Tax is being phased in by qualifying income level. This is usually your gross income from self-employment and property before expenses.
First phase
£50,000+MTD may apply from 6 April 2026 if your qualifying income is over this level.
Second phase
£30,000+MTD may apply from 6 April 2027 if your qualifying income is over this level.
Third phase
£20,000+MTD may apply from 6 April 2028 if your qualifying income is over this level.
Check your likely MTD timing
Enter your income before expenses. You can use estimates if you are planning ahead.
Accounting period type
Gross income before expenses.
Rental/property income before expenses.
What counts as qualifying income?
It usually means the total income you receive from self-employment and property in a tax year, before deducting expenses.
- Use gross income, not profit after expenses.
- Include self-employment income and property income.
- PAYE income, dividends, pensions and other income types may be treated differently.
- If your situation is complex, check GOV.UK or speak to an adviser.
How to read your result
Treat the result as a calm orientation point. It should help you decide what to review next, especially if your income is close to one of the thresholds.
Based on your entries
The checker uses the figures you type in. If your numbers change, the result may change too.
Not connected to HMRC
It does not read your HMRC account or confirm your official status.
Useful for planning
Use it to understand whether you may need to prepare digital records and compatible software.
Making Tax Digital checker FAQs
Short answers to the questions people usually have before using the checker.
What is Making Tax Digital for Income Tax?
It is a staged change to how some sole traders and landlords keep records and report income and expenses to HMRC.
Who is this checker for?
It is mainly for UK sole traders and landlords who want to understand whether MTD may apply based on self-employment and property income.
What are the MTD income thresholds?
The current staged thresholds are over £50,000, over £30,000 and over £20,000 of qualifying income, with different start dates.
Does qualifying income mean profit?
No. It usually means gross income before expenses from self-employment and property.
Does this checker give an official HMRC answer?
No. It is a planning guide based on the information you enter.
What if my income is close to a threshold?
Use the result as a prompt to review your records carefully and check official guidance before making decisions.
Keep your tax year easier to understand
SelfYear helps you keep a calmer view of your self-employed year, records, deadlines and practical next steps.