Do I need to join Making Tax Digital for Income Tax, and when?
A free check for landlords and sole traders. It uses the thresholds GOV.UK has announced: qualifying income over £50,000 in 2024 to 2025 (start 6 April 2026), over £30,000 in 2025 to 2026 (start 6 April 2027), or over £20,000 in 2026 to 2027 (start 6 April 2028).
Your income before expenses, for each tax year
Use the gross figures: rent before any agent's fees or costs, and self-employment takings before expenses. If you own a property jointly, enter your share only. Don't include wages, pensions, dividends or partnership profits: they don't count. For years that haven't ended, use your best estimate.
| Tax year (6 Apr to 5 Apr) | Self-employment | Property (your share) | Total |
|---|---|---|---|
| 2024 to 2025 | £0 | ||
| 2025 to 2026 | £0 | ||
| 2026 to 2027 | £0 |
Answer the Self Assessment question first.
Nothing you type here is sent anywhere: the check runs in your browser.
How the check works
- Qualifying income is your self-employment and property income before expenses. For property you own jointly, only your share counts. Wages, pensions, dividends and your share of partnership profits don't count.
- HMRC looks at each tax year's Self Assessment return. If your qualifying income is over the threshold for that year, you join from 6 April a year after that tax year ends. For example, over £30,000 in 2025 to 2026 (which ends on 5 April 2026) means MTD from 6 April 2027. Exactly £30,000 isn't over.
- If you only know what your letting agent paid you, that's after their fees and costs. Use the full rent instead: gross or net rent for MTD explains why.
- You might be exempt, for example if you're digitally excluded. Partnerships don't need to use MTD for Income Tax yet.
Related
- How to record letting agent statements for MTD
- Which HMRC category are letting agent fees?
- Try statement-split with one statement free
Sources (checked 19 October 2026)
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax
- GOV.UK: Apply for an exemption from Making Tax Digital for Income Tax
This isn't tax advice. Check GOV.UK or an accountant for your situation.