Do I need Making Tax Digital? Free checker
In short: Making Tax Digital for Income Tax applies to you if your rental and self-employment income, before expenses, is over £50,000 (start 6 April 2026), £30,000 (start 6 April 2027) or £20,000 (start 6 April 2028). Enter your figures below to see your start date and deadlines.
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What is qualifying income for Making Tax Digital?
The Making Tax Digital threshold is based on qualifying income: your total income from property and self-employment, before expenses, as shown on your Self Assessment return. The threshold falls each year:
| If your qualifying income is more than… | In the tax year… | You must use MTD from… |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
This checker assumes your income stays about the same each year. If your income changes, HMRC uses the figure for the relevant tax year.
HMRC writes to landlords who need to start Making Tax Digital. Checking your own start date is still your responsibility, even if no letter arrives.
Who is exempt from Making Tax Digital?
Three groups of landlords don't need to use Making Tax Digital for Income Tax yet:
- Partnerships: HMRC will confirm a start date later.
- Digitally excluded people: you can apply for an exemption if age, a health condition, a disability or your location makes using software unreasonable.
- People below £20,000: under the thresholds announced so far, Making Tax Digital doesn't apply to you.
What should landlords do next?
Landlords who need Making Tax Digital should read the rules and choose HMRC-recognised software before their first quarter starts.
- Read our free step-by-step guide to Making Tax Digital for landlords.
- Put every date in your calendar with our Making Tax Digital deadlines for landlords.
- Choose software: compare HMRC-recognised MTD software for landlords, including free plans.
Frequently asked questions
Do all landlords have to do Making Tax Digital?
No. Making Tax Digital for Income Tax only applies to landlords whose rental and self-employment income, before expenses, is over the threshold: £50,000 from April 2026, £30,000 from April 2027 and £20,000 from April 2028. Landlords below £20,000, partnerships and people with an exemption do not need to use it yet.
When does Making Tax Digital start for landlords?
Making Tax Digital starts on 6 April 2026 for landlords with qualifying income over £50,000, on 6 April 2027 for those over £30,000, and on 6 April 2028 for those over £20,000. HMRC uses the income on your Self Assessment return to decide your start date.
Do landlords need Making Tax Digital if they also have a job?
A job does not change the rule, because wages from employment (PAYE) do not count towards the Making Tax Digital threshold. Only rental income and self-employment income count. Pensions and dividends are also excluded.
Can I be exempt from Making Tax Digital?
Yes, if you are digitally excluded. HMRC can exempt you from Making Tax Digital if your age, a health condition, a disability or your location makes it unreasonable to use software. You usually need to apply. Being unfamiliar with software, or the extra time or cost, is not accepted on its own.
What happens if I don't do Making Tax Digital?
Late quarterly updates earn penalty points. HMRC is not giving points for late quarterly updates in the 2026 to 2027 tax year, but from 2027 to 2028 each late update earns a point, and 4 points bring a £200 penalty. Paying tax late has separate penalties.
Is the Making Tax Digital threshold based on profit or income?
The Making Tax Digital threshold is based on income before expenses, not profit. A landlord with £34,000 of rent and £12,000 of profit has £34,000 of qualifying income, so that landlord must use Making Tax Digital from 6 April 2027.
Sources
This is general information, not tax advice. Check the official guidance on GOV.UK or speak to a qualified accountant about your situation.