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MTD for Income Tax: does it apply to me?

Making Tax Digital for Income Tax (MTD for ITSA) is phasing in from April 2026, and the single most common question is simply: am I in, and from when? This guide answers it in plain English — then lets you check your own position from one number. Educational only — not tax advice; rules checked against GOV.UK on 20 July 2026.

The short answer

You're brought into MTD for Income Tax based on your qualifying income — your total self-employment and property income (turnover, before expenses):

  • Over £50,000 (2024/25 return) → join from 6 April 2026.
  • Over £30,000 (2025/26 return) → join from 6 April 2027.
  • Over £20,000 (2026/27 return) → join from 6 April 2028.
  • £20,000 or under → not currently required (thresholds may fall further later).

Check your position

Enter your qualifying income below to see whether — and from when — you're mandated, plus your next quarterly deadline. It runs entirely in your browser.

Do you need to join MTD for Income Tax — and when?

On current figures, you must use MTD from
6 April 2026
Threshold £50,000 · basis year 2024/25. Based on qualifying income over £50,000 on your 2024/25 return.
Next quarterly update deadline
7 November
quarter ending 5 October (6 Jul – 5 Oct) · ~78 days away (2026-10-07)
All standard deadlines
7 Aug · 7 Nov · 7 Feb · 7 May
Final declaration: 31 January after the tax year

Qualifying income is your gross self-employment and property income (turnover, before expenses), based on your last submitted return — HMRC writes to confirm if you must join. Quarterly deadlines are the same whether you use standard or calendar update periods. Rules checked against GOV.UK on 20 July 2026. Not tax advice — verify your own position on GOV.UK.

Prefer the standalone tool? It lives at the MTD deadline checker.

The trap: income, not profit

Qualifying income is turnover before expenses, not your taxable profit. A sole trader with £60,000 of sales and £25,000 of costs has £35,000 profit — but their qualifying income is £60,000, so they're in the first wave. Judge yourself on gross income, and remember property income counts too. To see the tax side of your numbers, use our take-home calculator.

If it applies, what changes?

  • Keep digital records in HMRC-recognised software.
  • Send quarterly updates — deadlines 7 Aug, 7 Nov, 7 Feb, 7 May (same for standard or calendar periods).
  • Submit a final declaration by 31 January (replacing the old Self Assessment return).
  • Soft landing: no penalty points for late quarterly updates during 2026/27.

Next steps: our MTD for Income Tax checklist, what to send HMRC each quarter, and the cheapest MTD software roundup or best free options.

FAQ

Does MTD for Income Tax apply to me?
It applies if your qualifying income (self-employment plus property, before expenses) is over the threshold for the relevant year: over £50,000 means you join from 6 April 2026; over £30,000 from 6 April 2027; over £20,000 from 6 April 2028. Below £20,000 you are not currently required to join.
What counts as qualifying income for MTD?
Qualifying income is your total gross income from self-employment and property — turnover, before deducting expenses — based on your last submitted Self Assessment return. It is not your profit, so it's easy to be over a threshold you assumed you were under.
How will I know for sure if I have to join?
HMRC reviews your submitted return and writes to confirm if you must start using MTD for Income Tax by the coming tax year. A checker (like the one on this page) is a helpful estimate, but HMRC's letter is the determination.
What do I actually have to do under MTD for Income Tax?
Keep digital records and send quarterly updates (deadlines 7 August, 7 November, 7 February and 7 May) plus a final declaration by 31 January, using HMRC-recognised software. HMRC won't charge penalty points for late quarterly updates during the 2026/27 tax year as a soft landing.

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Educational only — not tax, legal, or financial advice. No guarantee of accuracy; MTD rules and dates change — verify against official HMRC guidance. Checked 20 July 2026.