Do you have income from self-employment or property?
MTD for Income Tax is for qualifying self-employment and property income.
Have you submitted a Self Assessment tax return in the last 2 years?
HMRC says you must be registered for Self Assessment and have submitted a tax return in the last 2 years to sign up for MTD.
What was your qualifying income for 2024–25?
Qualifying income is total gross income from self-employment and property before expenses.
What was your qualifying income for 2025–26?
Use total gross qualifying income before expenses. If not final, use your best estimate.
What do you expect your qualifying income to be for 2026–27?
The threshold for the 2026–27 tax year is more than £20,000.
Are you a member of a partnership?
Partnerships do not currently have an announced start date for MTD for Income Tax.
Do you think you may qualify for an MTD exemption?
There are automatic and application-based exemptions. If you are unsure, choose “I'm not sure”.
How we reached this result
Professional accounting support
Need help understanding or preparing for Making Tax Digital?
1246 Chartered Accountants can discuss your circumstances and provide professional accounting support.
This is an independent information tool, not an HMRC decision. Check official HMRC guidance.