MTD Qualifying Income Calculator (2026-27)
Combine self-employment turnover with UK and foreign property income to find your exact Making Tax Digital ITSA position. HMRC adds these before expenses to decide whether MTD applies.
Tax year: 2026-27 · Last reviewed: 30 April 2026 · Source: GOV.UK MTD for Income Tax
Your inputs
Enter your details
Your estimate
MTD eligibility result
Not currently in scope
£0
Enter at least one income figure to see your result
MTD ITSA does not currently apply. HMRC assesses qualifying income in 2024-25 to decide whether MTD applies from April 2026. Threshold for 2024-25: £50,000. Qualifying income is gross self-employment turnover and property income before expenses; PAYE, dividends, savings, and partnership income are excluded. This calculator provides a broad estimate only and is not tax advice.
Share this estimate with the inputs pre-filled.
Your MTD ITSA position
MTD ITSA does not currently apply.
Combined qualifying income: £0.
Next steps once you know your start date
- 1. Pick MTD-compatible software, filtered by sole trader, landlord, FHL, foreign property, or bridging.
- 2. Add quarterly deadlines to your calendar via downloadable .ics files.
- 3. Bookmark the MTD changelog so you can check what HMRC announced after every Budget.
Edge cases this calculator does not handle
HMRC has specific rules for situations the simple turnover-plus-rent total doesn't cover. If any of these apply to you, treat the result above as indicative only and check HMRC guidance or speak to an adviser.
- Partnership income. Profit shares from a trading partnership are not counted as MTD ITSA qualifying income (partnerships are mandated separately and later).
- Joint property ownership. Each owner is assessed individually on their share of gross rent, not the combined total.
- Ceased trading or property income. Income from a source that ceased before the assessment year is treated differently. HMRC may still mandate you based on prior-year qualifying income.
- Newly self-employed / new landlords. If you have not yet submitted at least one Self Assessment return covering the assessment year, you may have a deferral.
- Income from REITs, PAIFs, or trusts. Distributions are treated as investment income, not qualifying income.
- Averaging relief (farmers, creative artists). HMRC says averaging relief does not affect qualifying income, but it can affect whether you receive a temporary exemption from MTD.
- Income figures including VAT. If you include VAT in the business income you declare to HMRC (for example, on the cash basis), the VAT-inclusive figure is what counts.
Source: GOV.UK: Check when to sign up for MTD for Income Tax
How HMRC actually decides
- It depends on a specific tax year, not today. HMRC looks at your qualifying income in 2024-25 for an April 2026 start, 2025-26 for April 2027, and 2026-27 for April 2028.
- In scope: self-employment turnover, UK property income, and foreign property income that you declare on a UK Self Assessment return.
- Out of scope: employment income taxed through PAYE, dividends, savings interest, partnership profits (handled separately), and pension income.
- Gross, not net: HMRC uses income before expenses, mortgage interest, capital allowances, or any deductions.
- Other conditions: you must be Self Assessment registered and have submitted at least one SA return covering the assessment year. Newly self-employed taxpayers may have a deferral.
Source: GOV.UK: Find out if and when you need to use MTD for Income Tax