Do I need Making Tax Digital?
Enter your annual income before expenses. We'll tell you if MTD applies and when.
How this works
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) requires UK landlords and sole traders to keep digital records and submit quarterly updates to HMRC. It replaces the single annual Self Assessment return with four quarterly submissions plus an end-of-year declaration.
Your qualifying income is the combined gross turnover from all self-employment and property sources - before expenses. HMRC uses this figure to decide whether you need MTD.
MTD thresholds
| Income threshold | MTD start date |
|---|---|
| Over £50,000 | 6 April 2026 |
| Over £30,000 | 6 April 2027 |
| Over £20,000 | TBC (expected April 2028) |
Limited companies are not in scope. MTD ITSA applies to individuals - sole traders and landlords. If you only receive salary and dividends as a company director, you do not need MTD.
Not sure about your income figure? Use the total rent received (before mortgage payments, repairs, or other costs) for property, and total sales or turnover (before expenses) for self-employment.
Need MTD software?
Quartax: upload your bank statement, review AI-categorised transactions, submit to HMRC. From £39/year.