FREE TOOL · MAKING TAX DIGITAL
Making Tax Digital checker
Does Making Tax Digital for Income Tax apply to you, and when? Enter your turnover and any rental income for each tax year to see your start date, your first quarterly deadline and what to do next.
Who's in, and when
6 April 2026
Based on 2024-25 income
Over £50,000
6 April 2027
Based on 2025-26 income
Over £30,000
6 April 2028
Based on 2026-27 income
Over £20,000
Source: GOV.UK eligibility guidance
Making Tax Digital checker
How do you work?
Enter amounts before expenses: everything you invoiced, and all the rent you received (your share, if a property is jointly owned). CIS subcontractors: use the gross amount before CIS deductions.
Your result
Making Tax Digital applies to you from 6 April 2027
Your 2025-26 qualifying income of £38,000 is over £30,000. From 6 April 2027 you keep digital records and send HMRC a quarterly update. Your first one covers 6 April to 5 July 2027 and is due by 7 August 2027.
- Start date
- 6 April 2027
- First quarterly update due
- 7 August 2027
- Covers 6 April to 5 July 2027
- 2027-28 tax return due
- 31 January 2029
Your qualifying income against each threshold
What you need to do
- 1
Sign up on GOV.UK. You need to be registered for Self Assessment and have filed a return in the last two years. An accountant can sign you up. Sign up guidance
- 2
Keep digital records from 6 April 2027. Every sale and every expense goes into software, not a paper book.
- 3
Pick your update periods before your first update. Standard (6 April) or calendar (1 April) quarters. You can't change them for the rest of that tax year. Quarterly update rules
- 4
Send updates through HMRC-recognised software by 7 August, 7 November, 7 February and 7 May. HMRC's software list
- 5
Can't use software? Some people, such as those who are digitally excluded, can apply for an exemption. Exemptions
Let the app keep your books before the deadline does.
Invoices become income, receipt photos become expenses, and your quarterly figures are ready to export for you or your accountant. Accounting is included in every paid plan.
A guide, not tax advice.HMRC works out your qualifying income from the Self Assessment return you send for each year, and some income types are treated differently (for example foreign income if you weren't UK resident). Check GOV.UK or ask an accountant if you're close to a threshold.
How HMRC decides if you're in
Add your turnover and your rent
Qualifying income is your total income from self-employment and property before expenses. Employment income, your share of partnership profit, dividends and pensions don't count. Source
Compare it with the threshold for that year
Over £50,000 in 2024-25 means you start on 6 April 2026. Over £30,000 in 2025-26 means 6 April 2027. Over £20,000 in 2026-27 means 6 April 2028. Source
Send four cumulative updates a year
Each update covers the tax year so far from 6 April: 6 April to 5 July (due 7 August), 6 April to 5 October (due 7 November), 6 April to 5 January (due 7 February), 6 April to 5 April (due 7 May). Then you file your tax return by 31 January. Source
Where the app fits:Sleepless Tradesman keeps your digital records as you work and prepares your cumulative quarterly figures in the format HMRC's quarterly updates use. Filing from the app is built and tested in HMRC's sandbox but is not yet available: HMRC closed production access for new 2026-27 products on 15 September 2026. Until it is, you or your accountant send the figures through HMRC-recognised software. See the accounting features.
Let the app keep your books for Making Tax Digital.
Invoices become income, receipt photos become expenses, and your quarterly figures are ready to export for you or your accountant.
Making Tax Digital questions
Who has to use Making Tax Digital for Income Tax?
Sole traders and landlords registered for Self Assessment whose qualifying income is over the threshold: over £50,000 in 2024-25 means from 6 April 2026, over £30,000 in 2025-26 means from 6 April 2027, and over £20,000 in 2026-27 means from 6 April 2028. Some people are exempt, for example if they are digitally excluded, and can apply to HMRC for an exemption.
Does the £30,000 threshold use turnover or profit?
Turnover. HMRC defines qualifying income as your total income from self-employment and property before expenses. A plumber who invoices £38,000 and spends £14,000 on parts and van costs has £24,000 profit, but the test looks at the £38,000.
Does partnership or limited company income count?
No. HMRC says your share of profit from a partnership does not count towards qualifying income, and neither do dividends from your own company or a PAYE salary. Partnerships will need to use Making Tax Digital in the future, but HMRC has not set a date. If you also work as a sole trader or rent out property, that income does count.
When is my first quarterly deadline?
For the April 2027 wave, the first update covers 6 April to 5 July 2027 and is due by 7 August 2027. The later updates are due by 7 November, 7 February and 7 May, and each one covers the tax year so far from 6 April. Your tax return for 2027-28 is then due by 31 January 2029.
Is there a penalty for a late quarterly update?
Not for the 2026-27 tax year. From 6 April 2027 you get a penalty point for each quarterly update or tax return you send late, and when you reach 4 points you pay a £200 penalty, with another £200 for each later missed deadline. Late payment penalties apply separately.
Can Sleepless Tradesman send my quarterly updates to HMRC?
Not yet. The app keeps your digital records (income from your invoices, expenses from your receipt photos) and prepares your cumulative quarterly figures in the format HMRC's quarterly updates use, ready to export for you or your accountant. Filing from the app is built and tested in HMRC's sandbox but is not yet available: HMRC closed production access for new 2026-27 products on 15 September 2026. Until it is, you or your accountant send the figures through HMRC-recognised software.
Sources
Every figure on this page comes from GOV.UK. Checked 2 November 2026. HMRC can change the rules, so check the linked page before you rely on it.
- Check if you're eligible for Making Tax Digital for Income Tax (GOV.UK, 26 March 2026)
- Work out your qualifying income for Making Tax Digital for Income Tax (GOV.UK, 11 September 2026)
- Use Making Tax Digital for Income Tax: send quarterly updates (GOV.UK, 16 October 2026)
- Penalties for Making Tax Digital for Income Tax (GOV.UK, 30 March 2026)
- Sign up for Making Tax Digital for Income Tax (GOV.UK)
- Find software that's compatible with Making Tax Digital for Income Tax (GOV.UK)
- Apply for an exemption from Making Tax Digital for Income Tax (GOV.UK)
Related
MTD 2027 countdown
Days left until the £30,000 wave starts, and what to do now.
MTD £30,000 guide
What changes in April 2027 for the self-employed.
MTD for tradesmen
The full Making Tax Digital guide for trades.
Sole Trader Tax Calculator
Estimate your Income Tax and National Insurance.
CIS Tax Refund Estimator
See if HMRC owes you money back on CIS deductions.
Mileage Expense Tracker
Work out your HMRC mileage claim.