MTD Check

MAKING TAX DIGITAL FOR INCOME TAX

When will MTD apply to you?

Add your gross sole trader and rental income to see your phase, start date and digital-record obligations.

Your MTD verdict

Qualifying income

£52,000 / year

Checking live mandation date…

Phase
P1
Income test
Strictly over £50,000
HMRC tests
2024/25 Self Assessment return

HMRC normally tests qualifying income using the previous tax year’s Self Assessment return.

What you must do

  • Keep digital records
  • Send 4 quarterly updates a year (deadlines 7 Aug, 7 Nov, 7 Feb, 7 May) via MTD-compatible software
  • Submit a final declaration by 31 January after the tax year (replaces the Self Assessment tax return)

Key scope notes

  • Qualifying income means combined GROSS income from self-employment (turnover) + property (rental), before expenses.
  • Excluded: employment / PAYE wages, dividends, company director salary, company-held (incorporated) property income.
  • Partnerships have a separate MTD timeline — not covered here.
  • Jointly-owned property and multiple businesses can require additional review.

General information, not tax advice. Check GOV.UK / your accountant.

Free MTD readiness checklist

Get the four-page setup guide by email.

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 through compatible software and submit a final declaration.

Are partnerships included?

No. Partnerships have a separate timeline and are outside this checker.