Do I need Making Tax Digital for Income Tax?
Answer three questions to find out whether Making Tax Digital applies to you, and from when. It's based on HMRC's published rules and takes under a minute.
Because you're VAT registered, Making Tax Digital for VAT already applies to your VAT returns, whatever your turnover.
Getting ready? You'll need software that works with Making Tax Digital. Read our guide to choosing it, or compare popular options: Xero*, Sage*, QuickBooks* and FreeAgent*.
Choosing MTD software* Affiliate links: if you sign up through them, Benefit Holdings may earn a commission at no extra cost to you.
How the rules work
Qualifying income is your total turnover from self-employment and property, before expenses. HMRC uses the tax return from two years before each start date (GOV.UK).
| Qualifying income | Based on your return for | Making Tax Digital starts |
|---|---|---|
| Over £50,000 | 2024 to 2025 | 6 April 2026 |
| Over £30,000 | 2025 to 2026 | 6 April 2027 |
| Over £20,000 | 2026 to 2027 | 6 April 2028 |
Once you're in, you keep digital records in compatible software and send HMRC a quarterly update, then finish the year with your tax return.
This checker gives general guidance from HMRC's published thresholds. It isn't tax advice. Some people are exempt or can apply for an exemption, for example if they can't use digital tools. Check your position on GOV.UK or with an accountant.