MTD ITSA Scope Checker

Rates: 2026/27

Check whether Making Tax Digital for Income Tax applies to you, and from which date.

This is a phased regime, not a single yes or no. The qualifying income threshold steps down from £50,000 (April 2026) to £30,000 (April 2027) and £20,000 (April 2028), so most sole traders and landlords come in at some point — the question is when.

Your income

Self-employment turnover

Total sales before deducting any expenses. Enter 0 if you're a landlord only.

Property income

Total rents before expenses, UK and overseas property combined. For jointly-owned property, enter only your proportionate share of the gross rents (for example half of the rent on a 50:50 joint let).

Tax year these figures relate to

HMRC checks the return for the year before mandation starts. Later phases are then shown assuming your income stays at this level.

I'm a sole trader or landlord registered for Self Assessment

Making Tax Digital for Income Tax only applies if you are. To sign up you must also have filed a tax return in the last two years.

Exemptions

Tick any that apply. If one does, Making Tax Digital for Income Tax does not apply to you — you still file a Self Assessment tax return. Most are automatic; digital exclusion must be applied for and granted by HMRC.

I need to file an SA109 (non-UK resident, or claiming the remittance basis / non-domiciled status) (automatic)

I do not have a National Insurance number on 31 January before the tax year starts (automatic)

I am a foster carer or shared lives carer claiming qualifying care relief (automatic)

I am a trustee (including a charitable trustee or a trustee of a registered pension scheme) (automatic)

I am a personal representative filing for someone who has died (automatic)

I am a Lloyd's underwriting member, in respect of that underwriting business (automatic)

I am a non-resident company (automatic)

I am digitally excluded — it is not reasonable or practicable for me to keep digital records or file digitally (age, disability, location, religion or another reason) (must apply to HMRC)

Enter your turnover and property income

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Tax year 2026/27 · figures as at 26 August 2026

How this is calculated

Self-employment turnoverBefore expenses£0
Property incomeBefore expenses£0
Qualifying income£0
£50,000 threshold — tested on your 2024/25 returnUnder the threshold by £50,000Under
£30,000 threshold — tested on your 2025/26 returnUnder the threshold by £30,000Under
£20,000 threshold — tested on your 2026/27 returnUnder the threshold by £20,000Under
OutcomeNot mandated on the figures entered — continue with Self Assessment as normalNot in scope

Assumptions used

Qualifying income is total self-employment and property income BEFORE expenses (turnover), added together across every source. Employment (PAYE), partnership profit shares, dividends and pensions do not count.
HMRC tests your qualifying income against the Self Assessment return you filed for the assessment year shown, then writes to you before the start of the tax year you're mandated from.
The thresholds are 'more than' figures: qualifying income of exactly £50,000 for 2024/25 does not bring you in for April 2026.
Later phases assume your income stays broadly at the level you've entered. Enter figures for the actual year if you know them.
Partnerships are not yet in the regime — HMRC has said it will set out that timeline later.
Some exemptions are automatic — filing an SA109 (non-UK resident or non-domiciled), foster and shared lives carers claiming qualifying care relief, trustees, personal representatives, Lloyd's underwriting members, non-resident companies, and anyone without a National Insurance number on 31 January before the tax year. Digital exclusion must be applied for and granted by HMRC.
Jointly-owned property: your qualifying income is your proportionate share of the gross rents, not the whole property's rent.

Want to know what Making Tax Digital will mean for you?

We'll email your timeline, and can get you onto compatible software, set up your digital records and file the quarterly updates for you so nothing is missed.

Book a 15-min chat

The mandation timeline

6 April 2026 — qualifying income over £50,000
Tested against your 2024/25 Self Assessment return. First Making Tax Digital tax year: 2026/27.
6 April 2027 — qualifying income over £30,000
Tested against your 2025/26 Self Assessment return. First Making Tax Digital tax year: 2027/28.
6 April 2028 — qualifying income over £20,000
Tested against your 2026/27 Self Assessment return. First Making Tax Digital tax year: 2028/29.

Partnerships will be brought in later — HMRC has not yet published that timeline. Once you're in the regime you can only opt out if your qualifying income is below the relevant threshold for 3 tax years in a row.

What it means in practice

Digital records. Income and expenses for each self-employment and property business must be kept digitally in compatible software — not a shoebox, and not a spreadsheet on its own unless it's bridged.
Quarterly updates. Every three months your software sends HMRC cumulative totals for each business. They're summaries, not tax returns, and need no accounting adjustments.
A year-end return still happens. After the fourth update you make your adjustments, add other income, and finalise — replacing the old Self Assessment return.
Penalties are points based. 4 points brings a £200 penalty if you're mandated (2 if you're volunteering). HMRC will not apply points for late quarterly updates in the 2026/27 tax year.

Quarterly update deadlines (standard periods)

Standard quarterly update periods and their deadlines
Update period	Deadline
6 April to 5 July	7 August
6 April to 5 October	7 November
6 April to 5 January	7 February
6 April to 5 April	7 May (the following tax year)

If your accounts run 1 April to 31 March you can choose calendar update periods ( 1 April to 30 June; 1 April to 30 September; 1 April to 31 December; 1 April to 31 March) — the deadlines are the same.

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Indicative only, based on HMRC's published Making Tax Digital timeline. Whether you're mandated depends on the qualifying income shown on the Self Assessment return HMRC holds for the relevant year, and on any exemption you've been granted. Check before you make software or bookkeeping decisions.