Making Tax Digital: when do you join?
From April 2026, sole traders and landlords start filing quarterly through software instead of one annual return. Enter your gross income and see exactly when you're pulled in — and what your first-year deadlines look like.
Your gross income
Your deadlines
Who joins Making Tax Digital, and when
Making Tax Digital for Income Tax pulls in sole traders and landlords by gross qualifying income: self-employment turnover plus property income, before any expenses. Over £50,000 and you join from April 2026, judged on your 2024/25 tax return. Over £30,000, April 2027. Over £20,000, April 2028. Employment income, pensions and dividends don't count towards the test. The gross-income measure is the detail that surprises people: a landlord with £52,000 of rent and £30,000 of mortgage interest is in the first wave, profit £22,000 or not.
What actually changes
Inside MTD you keep digital records and send HMRC a quarterly update through software, four a year, with deadlines of 7 August, 7 November, 7 February and 7 May for a standard year. The updates are cumulative, so a mistake in one simply corrects in the next, and a final declaration by 31 January replaces the old tax return. The bill itself doesn't change, nor do payment dates: this is a filing revolution, with the tax arithmetic left exactly where it was. Penalties move to a points system, a point per missed deadline and £200 when the points add up.
Using the checker well
The checker above takes your self-employment and property income and hands back your start date and first-year deadlines. Two nearby questions are worth settling at the same time: what the bill will be, which the self-employed tax calculator answers including payments on account, and whether smaller side income even needs reporting, which the side hustle calculator covers along with the £1,000 trading allowance. If your income sits near a threshold, remember the test looks back: the 2026 wave is decided by the return you've already filed.
Common questions
Who has to use Making Tax Digital for Income Tax, and from when?
Sole traders and landlords with combined gross income over £50,000 join from April 2026, over £30,000 from April 2027, and over £20,000 from April 2028. The test uses your gross self-employment turnover plus gross property income — before any expenses — from the tax return two years before each start date, so the April 2026 group is judged on 2024/25.
What actually changes under MTD?
Instead of one annual return, you keep digital records and send HMRC a quarterly update through MTD-compatible software — due 7 August, 7 November, 7 February and 7 May — plus a final return by 31 January as now. Each update is cumulative from 6 April, so errors are simply corrected in the next one. The tax payment dates themselves do not change.
Does MTD apply to employees, pensioners or company directors?
Not for PAYE salary, pensions, dividends or savings — those are outside the test entirely. It only counts self-employment and property income. A director with £45,000 salary and £10,000 of rent is under the thresholds; a landlord with £55,000 of gross rent is in from 2026 even if their profit is small.
Do I need to buy software?
You need MTD-compatible software, but that includes bridging tools that connect a spreadsheet to HMRC, and several providers offer free tiers for simple cases. People who cannot reasonably use digital tools — through age, disability, location or religion — can apply to HMRC for an exemption.
These results are estimates for general information only and are not financial advice. MTD rules and dates are set by HMRC and can change — confirm your position on GOV.UK or with your accountant. Read the full disclaimer.