Benefit Holdings
Free tool · Sole traders and landlords

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.

1. How do you earn your income?
2. Your income before expenses

Add your total self-employment turnover and your total rent received, before any expenses, as shown on one Self Assessment tax return.

3. Is your business registered for VAT?

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 incomeBased on your return forMaking Tax Digital starts
Over £50,0002024 to 20256 April 2026
Over £30,0002025 to 20266 April 2027
Over £20,0002026 to 20276 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.