MTD Income Tax Checker

Making Tax Digital Applicability Calculator

Check whether Making Tax Digital for Income Tax applies to you now, and when it may apply in future, based on HMRC qualifying income rules.

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Qualifying Income

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Use gross income before expenses. If the accounting period is shorter than 12 months, annualise it.
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For jointly owned property, enter only your share of the property income.
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Usually included if UK tax resident. Excluded for non-UK residents unless declared as relevant UK Self Assessment income.
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Include where income is treated as trade profits under transactions in UK land rules and is a continuing source.
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Income That Usually Does Not Count

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Individual partnership profit share does not count towards MTD qualifying income, but still goes on the tax return.
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These do not count towards qualifying income, although they may still be reported in your final tax return.
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Status & Caveats

All self-employment and property sources have now ceased
No National Insurance number before start of relevant tax year
May be digitally excluded and need an HMRC exemption
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Special HMRC Exemptions

These can mean no MTD for 2026/27, but the person may need MTD from 2027/28 if income is above the £30,000 threshold.
HMRC says these are exempt beyond April 2027, with future timeline to be confirmed.
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Your MTD Result Will Appear Here

Enter the client’s income sources and caveats to see if MTD applies now or in future.

This checker is for general guidance only and is based on HMRC Making Tax Digital for Income Tax guidance. It does not replace advice specific to the client’s Self Assessment return, exemptions, residence position or HMRC notices.
© Hammer Ledger Tax Ltd