MTD eligibility checker
Find out if you need to use Making Tax Digital for Income Tax, and when. Based on the latest HMRC guidance.
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What type of income do you have?
Select the type of self-employed income you receive.
How MTD eligibility works
£50k+
From April 2026
Phase 1. If your 2024-25 qualifying income was £50,000 or more.
£30k+
From April 2027
Phase 2. If your 2025-26 qualifying income was £30,000 or more.
£20k+
From April 2028
Phase 3. If your 2026-27 qualifying income was £20,000 or more.
What counts as qualifying income?
Qualifying income is your gross income (before expenses) from self-employment and/or UK property. It does not include PAYE employment income, partnership profits, dividends, or pensions.