Question · MTD ITSA

MTD for side hustles

A side hustle can bring you into MTD if it is self-employment income and your gross qualifying income crosses the threshold. The word "side" does not make it exempt.

By Mehmet Demir · Last reviewed: 2 May 2026 · Source: HMRC · Methodology

Bottom line

Add gross side-hustle turnover to any gross UK or foreign property income. Exclude PAYE salary, dividends, savings, pensions, and capital gains.

Check my MTD start date

Examples that count

Freelance design, consulting, tutoring, content work, delivery driving, paid marketplace services, and sole-trader online sales can all count as self-employment turnover.

Examples that do not count

PAYE overtime, dividends from a limited company, savings interest, pensions, and capital gains are excluded from MTD qualifying income, even if they appear elsewhere on your tax return.

FAQs

Does side-hustle income count for MTD?

Yes, if it is self-employment turnover declared on Self Assessment.

Do I count profit or sales?

Use gross turnover before expenses.

Does my main PAYE job count too?

No. PAYE employment income is excluded.

Found this useful?

Share on X Share on LinkedIn Email

Related guides

Find your deadline in 60 seconds

Run the eligibility checker for an answer tailored to your income bracket and taxpayer type.

Start the check

This guide is general information, not professional tax advice. Always verify against HMRC's official guidance or speak to a qualified accountant.