Do the MTD rules apply to you?
How the checker decides
The checker applies HMRC's three published thresholds. Each one is tested against a specific tax year's qualifying income:
| Qualifying income | Tested against tax year | You're in from |
|---|---|---|
| Over £50,000 | 2024 to 2025 | 6 April 2026 |
| Over £30,000 | 2025 to 2026 | 6 April 2027 |
| Over £20,000 | 2026 to 2027 | 6 April 2028 |
Qualifying income is your gross income from self-employment and property added together, before any expenses come off. Turnover, not profit. The sum is what catches people out: a £40,000 trade plus £15,000 of rent is £55,000 of qualifying income, over the first threshold even though neither figure looks like it alone.
Three details every result carries. You still submit a Self Assessment tax return for the tax year before you start, and HMRC tests the qualifying income on the returns you file. HMRC writes to tell you when you're in, though it stays your responsibility to check. And some people are exempt altogether, for example if you're digitally excluded.
Quick answers
Is qualifying income profit or turnover?
Turnover. It's your gross income from self-employment and property added together, before expenses. Profit doesn't come into the threshold test.
Which tax year decides my start date?
Each threshold has its own test year. Over £50,000 in 2024 to 2025 starts you from April 2026. Over £30,000 in 2025 to 2026 starts you from April 2027. Over £20,000 in 2026 to 2027 starts you from April 2028.
What if I've only just gone self-employed?
MTD runs off your filed returns: HMRC tests the qualifying income on the Self Assessment returns you file, so a brand-new sole trader with no return yet has nothing to test. After your first return, your income is tested like everyone else's. Our first-year guide covers the rest.
More free tools
What can you claim for your miles?
Your mileage claim at the 2026-27 flat rates: 55p a mile, the 10,000-mile switch, 24p for motorcycles.
What will you pay on 31 January?
Payments on account from your own bill, including the first-year 150% surprise.
Whatever your date, the prep is the same
Snap receipts as you get them. Drive like you always do. Invoice from your phone. SoleTax turns all of it into MTD-ready digital records, and shows the tax building as you go. 14 days free, no card needed.
Join the betaSources: gov.uk guidance on who needs to use Making Tax Digital for Income Tax and on working out your qualifying income. Checked on 4 July 2026.