How to use the Making Tax Digital checker
- 1 Enter your self-employment turnover for a year, before expenses.
- 2 Enter your property income before expenses, using your share if you own jointly.
- 3 Say whether your income is rising, falling or steady.
- 4 Read the date you must start using Making Tax Digital and your deadlines.
Worked example
A sole trader with turnover of £38,000 a year and no property income. Qualifying income of £38,000 in 2025/26 is over the £30,000 threshold, so Making Tax Digital starts on 6 April 2027. The first quarterly update is due by 7 August 2027, and the first final declaration by 31 January 2029.
Getting ready for MTD
- Pick software early and connect your bank feeds.
- Use gross figures: turnover and rent before expenses decide the threshold.
- Diary the quarterly dates: 7 August, November, February and May.
- Joint landlords count only their share of the rent.
Estimate the tax with the Self-Employed Tax Calculator and the Landlord Tax Calculator, and avoid fines with the Self Assessment Penalty Calculator.
Features
All three phases
Checks the 2026, 2027 and 2028 thresholds.
Qualifying income
Adds self-employment and property income before expenses.
Deadlines
Quarterly update dates and the final declaration.
When to use it
Sole traders
Find out when quarterly reporting starts for your business. For your tax bill, use the Self-Employed Tax Calculator.
Landlords
Check whether rent alone brings you into MTD. For tax on rent, see the Landlord Tax Calculator.
People with a job and a side business
Only self-employment and property income count, not your salary.
Planning ahead
Choose software in time. If a return is late, see the cost with the Self Assessment Penalty Calculator.
Related Tax tasks
Frequently asked questions
What is Making Tax Digital for Income Tax?
A new way of reporting income tax for sole traders and landlords. You keep digital records in compatible software, send a short update to HMRC every quarter, and file a final declaration after the tax year instead of a traditional tax return.
Who has to use Making Tax Digital?
Sole traders and landlords whose qualifying income is over £50,000 must use it from 6 April 2026, over £30,000 from 6 April 2027, and over £20,000 from 6 April 2028.
What is qualifying income?
Your total gross income from self-employment and property before expenses. Salary, pensions, dividends and savings interest do not count. Joint property income counts at your share.
Which year's income decides when I join?
HMRC looks at the tax return two years earlier. Income over £50,000 in 2024/25 means joining in April 2026; over £30,000 in 2025/26 means April 2027; over £20,000 in 2026/27 means April 2028.
When are the quarterly updates due?
By 7 August, 7 November, 7 February and 7 May, for the quarters ending 5 July, 5 October, 5 January and 5 April.
Do I still need to file a tax return?
Yes, as a final declaration through your software by 31 January after the end of the tax year, which replaces the usual Self Assessment return.
Are there exemptions?
HMRC can exempt people who cannot use digital tools because of age, disability, location or religion. Some groups, such as certain trustees and people without a National Insurance number, are not yet included.
What happens if I miss a quarterly update?
MTD uses a points-based system: each late submission earns a point, and a £200 penalty applies once you reach the threshold of 4 points for quarterly filers.
Can I join early?
Yes. You can sign up voluntarily with compatible software to get used to the system before you have to.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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