MTD for Income Tax checker for landlords
Answer a few questions to see if and when Making Tax Digital for Income Tax applies to you. Nothing you enter leaves your device.
Not tax advice. This tool applies the published GOV.UK rules to the figures you enter. HMRC makes the decision based on your Self Assessment returns. If you are unsure, use HMRC’s own checker or speak to a qualified adviser.
How this checker works (the rules, with sources)
1. Who it applies to
You need MTD for Income Tax if you are a sole trader or landlord registered for Self Assessment, you get income from self-employment or property (or both), and your qualifying income is more than the threshold for the relevant tax year. Source: GOV.UK.
2. Which year’s income is assessed
| Qualifying income in tax year | Threshold | You use MTD from |
|---|---|---|
| 2024-25 | more than £50,000 | 6 April 2026 |
| 2025-26 | more than £30,000 | 6 April 2027 |
| 2026-27 | more than £20,000 | 6 April 2028 |
HMRC checks the Self Assessment return you submitted for that tax year, and writes to you if you are over. Even without a letter, it is your responsibility to check. Source. The thresholds are “more than”, so exactly £50,000 in 2024-25 does not bring you in from April 2026.
3. What counts as qualifying income
- Your total gross self-employment and property income (turnover, before expenses). GOV.UK’s example: £25,000 rent + £27,000 self-employment = £52,000.
- Jointly owned property: only your share counts. GOV.UK’s example is a property generating £50,000, owned equally with a sibling, giving £25,000 qualifying income. If you only receive notice of your share after expenses, HMRC assesses that figure.
- Foreign property counts if you were UK tax resident. If you were not UK resident, only UK property income and self-employment income declared on your UK return count.
- Not counted: employment (PAYE), your share of profit from a partnership as an individual partner, dividends, State and private pensions, and qualifying care relief.
- If all your self-employment and property income stopped before 6 April 2026, you will not need MTD. Tell HMRC if your 2025-26 return does not already show this.
Source: Work out your qualifying income (GOV.UK, updated 11 September 2026).
4. Exemptions
- Automatic and permanent (unless your circumstances change): qualifying income of £20,000 or less; no National Insurance number before the start of the tax year; the power of attorney/deputy case on your 2024-25 return; Lloyd’s members.
- Automatic until April 2027: if your 2024-25 return claimed averaging relief (SA103, as an individual) or qualifying care relief, or included SA107 or SA109, you do not need MTD for 2026-27. You then need it from 2027-28 if your 2025-26 qualifying income is over £30,000.
- Automatic beyond April 2027 (HMRC will set a future timeline): ministers of religion (SA102M), Married Couple’s Allowance (born before 6 April 1935), Blind Person’s Allowance.
- You must apply: digital exclusion, and cases where you expect these claims or pages on your 2025-26 or 2026-27 return but did not include them in 2024-25.
Source: GOV.UK exemptions guidance (updated 28 May 2026). More in our exemptions guide.
Limits of this tool
It does not cover partnerships (which do not currently need MTD), trusts, personal representatives, accounting periods that are not 12 months long (you must annualise property income yourself), ceasing one source while keeping others, or amended returns. For these, see GOV.UK or an adviser. The tool’s rules are unit-tested against the GOV.UK examples above.
Frequently asked questions
Is qualifying income before or after expenses?
Before expenses. GOV.UK defines qualifying income as your total income from self-employment and property before expenses (turnover), based on the tax return you submitted for the relevant tax year.
I own a property jointly. Do I count all the rent?
No. Only your share of the property income counts towards your qualifying income. If you only receive notice of your share after expenses have been deducted, HMRC uses that figure.
Does my salary or pension count?
No. Employment income, State and private pensions, dividends and your share of profit from a partnership as an individual partner do not count towards qualifying income, although you still report them on your tax return.
Which tax year decides when I start?
Qualifying income over £50,000 in 2024-25 means you start from 6 April 2026; over £30,000 in 2025-26 means from 6 April 2027; over £20,000 in 2026-27 means from 6 April 2028.