Explore the MTD rules
MTD for sole tradersTurnover and combined-income rulesMTD for landlordsIndividual rental-income rulesIncome thresholds£50k, £30k and £20k phasesQuarterly updatesDigital records and four updatesComplete MTD guideRegime overview and key dates
Frequently asked questions
What counts as qualifying income?
Combined gross self-employment turnover and property rental income before expenses.
Are the thresholds inclusive?
No. Each threshold is strictly “over”.
What must mandated people do?
Keep digital records, send four quarterly updates and submit their tax return through compatible software.
Are partnerships included?
No. Partnerships have a separate timeline and are outside this checker.