Making Tax Digital for Income Tax (MTD) means keeping digital records and sending quarterly updates to HMRC. Whether it applies to you depends on your qualifying income: your gross property and self-employment income added together, before expenses.
This free checker shows if and when MTD applies: from 6 April 2026 for qualifying income over £50,000, from 6 April 2027 over £30,000, and from 6 April 2028 over £20,000. Each year is based on the income in your tax return from two years earlier.
| Gross rent (2025/26) | £28,000 |
|---|---|
| Self-employment income (2025/26) | £6,000 |
| Qualifying income | £34,000 (before expenses) |
| Result | Over £30,000, so MTD would apply from 6 April 2027 |
Next step
Organise income and expenses into the quarterly figures MTD asks for, with the deadlines for each quarter.
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From 6 April 2026 if your qualifying income was over £50,000 in 2024/25, from 6 April 2027 if it was over £30,000 in 2025/26, and from 6 April 2028 if it was over £20,000 in 2026/27.
Income. Qualifying income is your gross rent plus any self-employment turnover, before expenses are taken off. Other income such as a salary or pension doesn’t count towards it.
Only your share counts. For example, £50,000 of rent shared equally between two owners means £25,000 counts towards each owner’s qualifying income.
Keeping digital records with software that works with MTD, sending a summary of income and expenses to HMRC every quarter, and a final declaration after the tax year ends.
Education, not advice. Rules change and depend on your circumstances. Check GOV.UK and speak to a qualified adviser before you act.