Methodology

Last updated: 2 May 2026

This page explains exactly how the IsMyTaxDigital eligibility checker works, the legislative rules behind each result, and the gov.uk pages used as primary sources. If you want to verify any individual claim, follow the source link next to it.

What the checker does

The two-question checker on the homepage maps your taxpayer type and an income bracket to one of seven results. The full result map lives in the open-source rules file at src/config/mtd.js and is the single source of truth for the site.

For a year-precise calculation that combines self-employment turnover, UK property income, and foreign property income against the assessment year HMRC actually uses, the dedicated MTD eligibility checker is the better tool.

The qualifying-income rule

MTD for Income Tax Self Assessment uses gross qualifying income, not profit. Gross means before deducting expenses. Qualifying income is the combined turnover from self-employment plus the gross rental income from UK and foreign property.

Income that does not count toward the threshold: PAYE salary, dividends, savings interest, pension income, capital gains, and partnership income.

For jointly owned property, your share of the gross rent is what counts, not the property's total revenue.

Source: HMRC: Check if you'll need to sign up for MTD for Income Tax ↗

Threshold and start-date logic

HMRC tests your qualifying income against a specific past tax year, and matches it to one of three start dates:

Above £50,000 in 2024-25: MTD for Income Tax has been live since 6 April 2026.
Above £30,000 in 2025-26: mandated from 6 April 2027.
Above £20,000 in 2026-27: mandated from 6 April 2028.
At or below £20,000: not currently required.

Source: HMRC: Find out if and when you need to use MTD for Income Tax ↗

Edge cases the simple checker does not handle

The two-question version on the homepage does not ask separately about:

Joint property ownership shares
Foreign property income
Furnished Holiday Let income (the FHL regime was abolished from 6 April 2025)
Mid-year start dates for new businesses
HMRC exemptions (digital exclusion, age, disability, Power of Attorney, Court of Protection deputies, ministers of religion)

For these, see the year-precise checker, the qualifying income guide, and the leaving MTD guide.

VAT, Corporation Tax, and PAYE

MTD for VAT applies to all VAT-registered businesses since April 2022. There is no MTD for Corporation Tax in force. HMRC formally scrapped the planned mandate in its Transformation Roadmap published 21 July 2025. PAYE-only employees are outside the MTD regime entirely.

Sources: HMRC: MTD for VAT ↗ · HMRC Transformation Roadmap (Jul 2025) ↗

When this page is updated

This methodology page is reviewed after every UK Budget and any HMRC announcement that changes thresholds, deadlines, exemptions, or the penalty regime. The rolling log of those changes lives on the MTD changelog page.