Tools / Does Making Tax Digital apply to me?
Two things catch people out. HMRC uses gross income before expenses, not profit. And it tests the figure on a return from two years earlier, not this year's. This checker asks for the right year.
The return from two years before the start date. Mandation from 6 April 2026 is tested on your 2024/25 return, April 2027 on your 2025/26 return, and April 2028 on your 2026/27 return. This is the most misunderstood rule in MTD, and it is why a checker that asks for your current income gives the wrong answer.
Qualifying income is your gross income from property and self-employment added together, before you deduct anything. A landlord with £55,000 of rent and £40,000 of costs has qualifying income of £55,000, not £15,000, and is in scope from April 2026 despite a modest profit. Employment income, pensions, dividends and savings interest do not count towards it.
| Qualifying income | MTD applies from | Tested on your |
|---|---|---|
| Over £50,000 | 6 April 2026 | 2024/25 return |
| Over £30,000 | 6 April 2027 | 2025/26 return |
| Over £20,000 | 6 April 2028 | 2026/27 return |
Each owner is assessed on their own share of the gross rents, not the whole property. A couple receiving £70,000 between them on a 50/50 split have £35,000 each, so neither is in scope for April 2026 on that income alone. Enter your share, not the property total.
On penalties, honestly: there are no late-submission penalty points for quarterly updates during 2026/27. Anyone telling you that you will be fined this year is wrong. From April 2027 a missed quarter earns a penalty point and four points triggers £200, which makes this the cheap year to get your record keeping straight.
Gross income before expenses, not profit. Rent of £55,000 with £40,000 of costs is qualifying income of £55,000, so that landlord is in scope from April 2026 even though the profit is £15,000.
The return from two years before the start date. April 2026 mandation is tested on your 2024/25 Self Assessment return, April 2027 on 2025/26, and April 2028 on 2026/27.
Yes. HMRC combines gross property income and gross self-employment income into one qualifying income figure. Someone with £30,000 of rent and £25,000 of freelance turnover is at £55,000 and in scope from April 2026.
Each joint owner is assessed on their own share of the gross rents rather than the whole property. A couple with £70,000 of rent split evenly have £35,000 each.
No. HMRC is not issuing late-submission penalty points for quarterly updates during the 2026 to 2027 tax year. From April 2027 a missed quarter earns a penalty point and four points trigger a £200 penalty.
Yes. The MTD thresholds and start dates are UK-wide. Scottish and Welsh taxpayers have different income tax rates, but that does not change whether MTD applies to you.
Last verified 16 September 2026. This is an estimate from a calculator, not tax advice, and GlideOps is not a firm of accountants. It uses 2026/27 rates for England and Northern Ireland and cannot see your full circumstances. Check anything that matters against HMRC guidance or an accountant before you file or commit money.