When might MTD Income Tax apply to you?
Choose the Self Assessment return you are checking and enter your total gross self-employment and property income. The calculation stays in your browser and no sign-up is required.
against current HMRC guidance.
Check the relevant threshold
This is a guide to the phased income thresholds, not a formal eligibility decision.
Important: exemptions and special circumstances can change the answer. Confirm your position with HMRC’s official eligibility guidance or a qualified adviser before acting.
Current phased thresholds
| Relevant return | Qualifying income | Start date |
|---|---|---|
| 2024 to 2025 | More than £50,000 | 6 April 2026 |
| 2025 to 2026 | More than £30,000 | 6 April 2027 |
| 2026 to 2027 | More than £20,000 | 6 April 2028 |
The test is strictly “more than” the threshold. An amount of exactly £50,000, £30,000 or £20,000 does not exceed the respective threshold.
Keep income and expenses organised on Android.
MTD Ledger UK is a local-first record-keeping app with basic CSV export included free. It prepares records for review but does not send updates or tax returns to HMRC.
Start free on Google Play
What this checker does—and does not—tell you
It checks the income threshold
The result compares the amount you enter with the threshold attached to that tax return and explains the corresponding start date.
It does not check exemptions
Digital exclusion, insolvency, age and other circumstances may affect the obligation. Use HMRC’s official checker for a complete assessment.
It does not calculate tax
Qualifying income is a gross-income threshold. It is not profit, taxable income or the amount of tax due.
It does not submit to HMRC
Both this web tool and MTD Ledger UK are preparation tools. Required submissions must go through HMRC-compatible software.
Official references
Read HMRC’s guidance on the phased start dates and qualifying income, checking if and when MTD applies, and sending quarterly updates.