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Does MTD apply to me?
By the VoxaMTD team. Last verified 31 October 2026
It applies if you are a sole trader or landlord registered for Self Assessment, have self-employment or property income, and your qualifying income is over the threshold for your tax year. Check your gross income before expenses against £50,000, £30,000 or £20,000.
Use the figure from your previous relevant tax return: over £50,000 in 2024 to 2025 for April 2026, over £30,000 in 2025 to 2026 for April 2027, and over £20,000 in 2026 to 2027 for April 2028.
Only self-employment and property income count, and only your share of jointly owned property. PAYE income, dividends, pensions and your share of partnership profit do not count.
If you are over the threshold, HMRC may write to you or sign you up. If you think the service does not apply to you, check your figures, then sign up, apply for an exemption or contact HMRC. Our checker gives a quick answer based on your income.
Read next
- What is Qualifying income? →
- MTD Qualifying Income: What Counts Towards £50,000 →
- MTD checker →
- MTD quarterly filing in VoxaMTD →
Sources
- GOV.UK: Check if you can use Making Tax Digital for Income Tax
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax