Tools / Which tax year does MTD look at?
Not this year's income. HMRC looks back two years, which means your April 2026 start date was already decided by a return you filed in January.
HMRC tests your qualifying income on the return from two years before you start. Mandation from 6 April 2026 is decided by your 2024/25 Self Assessment return. April 2027 is decided by 2025/26, and April 2028 by 2026/27. Your current year's income does not determine your current year's obligation.
This catches people out in both directions. Someone whose income fell this year may still be mandated on an older, higher figure. Someone whose income has just risen is not pulled in immediately.
| You are mandated from | If qualifying income exceeded | On your |
|---|---|---|
| 6 April 2026 | £50,000 | 2024/25 return |
| 6 April 2027 | £30,000 | 2025/26 return |
| 6 April 2028 | £20,000 | 2026/27 return |
HMRC needs a filed, settled figure to test against, and the only one available in advance is the last return you submitted. Using the current year would be impossible: nobody knows their April-to-April income until the year has ended, by which point the obligation would already have been running.
You can know your start date well ahead of time, because the deciding return is already filed. If you submitted a 2024/25 return showing gross property and self-employment income over £50,000, you are in from April 2026, regardless of what has happened since.
Each threshold is tested on its own year. Falling below the line one year does not permanently remove you, and rising above it does not lock you in forever. HMRC has said there will be a process for leaving MTD where income falls consistently, so it is worth checking your position each year rather than assuming it is settled.
Standard quarters end on 5 July, 5 October, 5 January and 5 April, and each update is due by the 7th of the following month: 7 August, 7 November, 7 February and 7 May. Updates are cumulative year to date, so a missed quarter is absorbed by the next one rather than lost. The Self Assessment deadline is unchanged at 31 January.
Check whether MTD applies to you
The Self Assessment return from two years before you start. Mandation from April 2026 is tested on your 2024/25 return, April 2027 on 2025/26, and April 2028 on 2026/27.
From 6 April 2026 if your 2024/25 qualifying income exceeded £50,000, from April 2027 if your 2025/26 income exceeded £30,000, or from April 2028 if your 2026/27 income exceeded £20,000.
Quarters end 5 July, 5 October, 5 January and 5 April, with each update due by the 7th of the following month: 7 August, 7 November, 7 February and 7 May.
Each year is tested on its own return, so falling below the threshold does not permanently keep you in. HMRC has indicated there will be a process for leaving MTD where income falls consistently, so check your position annually.
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.