Do I Need Making Tax Digital?
Making Tax Digital for Income Tax is being introduced in phases, based on how much gross income you have from self-employment and property. Enter your figures to see whether it is likely to apply to you, and from when.
Check if Making Tax Digital applies
Enter your gross income before expenses. Do not deduct costs — qualifying income is measured on income, not profit.
HMRC looks at the qualifying income reported for this year to decide when Making Tax Digital starts.
Total turnover before expenses. Enter £0 if none.
Total rent received before costs. Enter £0 if none.
- Combined qualifying income
- £0
- Threshold for 2025/26
- over £30,000
Based on the figures entered, mandatory Making Tax Digital for Income Tax does not currently appear to apply.
This is an estimate based on the figures you entered — not an official HMRC determination.
Exemptions may apply, and special circumstances can change the result — for example if you are a partner in a partnership, if you have income from other sources, or if HMRC has agreed an exemption for you. Always check the official GOV.UK guidance for your own position.
Privacy: figures entered into this calculator stay in your browser and are not sent to MoneyCalcs UK.
Helpful guides
- Making Tax Digital for Income Tax: what sole traders need to know in 2026Qualifying income, the £50,000, £30,000 and £20,000 thresholds, digital records and quarterly updates in plain English.
- How much tax do I pay self-employed in the UK?How Income Tax and Class 4 National Insurance are worked out on your profit, with worked examples.
- Why is my first Self Assessment tax bill so high?Payments on account explained, and why a first January payment can be around 150% of the tax for the year.
Keep on top of HMRC deadlines
Get free reminders for Self Assessment, payments on account and Making Tax Digital deadlines.
Learn more about our free tax deadline remindersKeep on top of HMRC deadlines
Get free reminders for Self Assessment, payments on account and Making Tax Digital deadlines.
Learn more about our free tax deadline remindersHow the phased thresholds work
Rather than starting for everyone at once, Making Tax Digital for Income Tax arrives in stages. Each stage looks at the qualifying income reported for one particular tax year, and brings people in from the following April once they are above the threshold.
- Qualifying income over £50,000 for 2024/25 — Making Tax Digital for Income Tax from 6 April 2026.
- Qualifying income over £30,000 for 2025/26 — Making Tax Digital for Income Tax from 6 April 2027.
- Qualifying income over £20,000 for 2026/27 — Making Tax Digital for Income Tax from 6 April 2028.
Gross income, not profit
This is the point most people get wrong. Qualifying income is based on relevant gross income before expenses from self-employment and property, subject to HMRC's detailed rules. A courier turning over £55,000 with £20,000 of costs has a profit well below £50,000 — but their qualifying income is above it. If you want your profit figure for tax purposes instead, use the Sole Trader Profit Calculator.
What being in Making Tax Digital involves
You keep digital records of your business income and expenses, send quarterly updates to HMRC using compatible software, and still complete an annual process to finalise your tax position for the year. Your tax payment dates are not changed by Making Tax Digital itself, so payments on account continue to work as they do now.
Our Making Tax Digital for Income Tax guide walks through record keeping, software and quarterly deadlines in plain English.
Frequently asked questions
Official sources
- Making Tax Digital for Income Tax (GOV.UK)
- Check if you need to use Making Tax Digital for Income Tax (GOV.UK)
- Find software that works with Making Tax Digital for Income Tax (GOV.UK)
MoneyCalcs UK is not affiliated with or endorsed by HMRC or the UK Government. This calculator gives a guide only and is not an official HMRC determination.
Want more help staying MTD-ready?
We're exploring additional MoneyCalcs tools and support to help sole traders stay organised with Making Tax Digital and HMRC deadlines.