Enter your gross self-employment (and any property) income and see instantly whether you're mandated for MTD for Income Tax, from when, and your deadlines. No sign-up.
Making Tax Digital (MTD) for Income Tax replaces the annual Self Assessment return with quarterly digital updates plus a year-end final declaration. Whether you have to use it — and when — depends on your qualifying income: your gross self-employment turnover plus gross property income, added together. It's based on turnover, not profit, and it excludes salary, dividends, savings interest and pensions.
The thresholds are phased in: over £50,000 → mandated from 6 April 2026; over £30,000 → 6 April 2027; over £20,000 → 6 April 2028. The test is strictly "over", and it's measured on your most recent tax return (a lookback, not a forecast).
You send HMRC a cumulative quarterly update for each business source — due 7 August, 7 November, 7 February and 7 May — then a final declaration by 31 January after the tax year, which replaces the old Self Assessment return. The first year (2026/27) is a soft-landing for the £50,000 cohort: no late-submission penalty points on quarterly updates, though the final declaration can still be penalised.
Learn more: What counts as qualifying income · Employed and self-employed · Quarterly deadlines · How to register
Guidance only, not tax advice. Based on HMRC rules as at June 2026.