MTD MagpieFind my route
Private income check

MTD qualifying-income checker: when do I start?

Qualifying income means self-employment turnover plus property income before expenses, not profit. Read the GOV.UK definition.

Your figures stay in this page: no account, no storage and no event tracking from this checker.

This is an income test, not a full eligibility decision.

The rules apply to individual sole traders and landlords registered for Self Assessment, subject to exemptions and special circumstances. Use HMRC’s official eligibility check.

Read the limits and exemptions below before relying on a date.

Enter the figures for each year you know

Each tax year has its own threshold: a 2024 to 2025 figure must not be used to decide your April 2027 start date. GOV.UK: the year-by-year tests.

  • Add the turnover from all your sole trades and the income from all your property sources, before expenses or allowances. GOV.UK: income to combine.
  • For jointly owned property, enter your share, not the whole property’s rent; if you only receive notice of your share after expenses, HMRC assesses that figure instead. GOV.UK: joint ownership.
  • Do not add salary, pensions, dividends or your share of partnership profit as an individual partner. GOV.UK: income that does not count.
  • Use 0 if a source has no income; leave a year unticked if you do not know its figures.

Enter pounds and, if needed, pence, for example 25,000 or 25000.50. Do not enter expenses or a negative amount. The checker accepts up to 999,999,999.99 pounds per box.

2024 to 2025 tax year

6th April 2024 to 5th April 2025: more than 50,000 pounds means a 6th April 2026 start, subject to exceptions. GOV.UK rule.

2025 to 2026 tax year

6th April 2025 to 5th April 2026: more than 30,000 pounds means a 6th April 2027 start, unless you needed to start earlier or an exception applies. GOV.UK rule.

2026 to 2027 tax year — planning only

6th April 2026 to 5th April 2027: more than 20,000 pounds means a 6th April 2028 start, unless you needed to start earlier or an exception applies. GOV.UK rule.

This tax year is still running on our check date. Use a full-year estimate for planning, not just income received so far; an estimate cannot confirm your obligation.

Enable JavaScript to calculate here, or use the official checker and rules below.

The thresholds, without the calculator

Each test uses a different income tax year: GOV.UK: when you need MTD.
Income tax yearQualifying incomeStart using MTD
2024 to 2025More than £50,0006th April 2026
2025 to 2026More than £30,0006th April 2027
2026 to 2027More than £20,0006th April 2028

The thresholds mean more than, so exactly 30,000 pounds in 2025 to 2026 does not meet that year’s April 2027 test. GOV.UK: threshold wording.

Exemptions, deferrals and limits

Digital exclusion

You can apply for an exemption if it is not reasonable for you to use compatible software because of circumstances such as age, health, disability, religious beliefs or lack of suitable internet access; HMRC considers your circumstances, rather than granting an automatic exemption simply because of age. GOV.UK: digitally excluded exemptions.

You can apply now for a 2026 or 2027 start, while applications for a 2028 start should be made from summer 2027 onwards. GOV.UK: when and how to apply.

Temporary exemptions and other special cases

Some people are exempt for 2026 to 2027, for example where their 2024 to 2025 return included qualifying care relief, averaging relief on SA103, trust or estate income on SA107, or SA109; the exact conditions and whether you must apply matter. GOV.UK: temporary exemptions.

A temporary exemption lasting until April 2027 does not automatically exempt you afterwards: the 2025 to 2026 qualifying-income test can require you to join from April 2027. GOV.UK: what happens after the deferral.

This calculator does not apply exemptions, residence rules, VAT choices, annualisation for a period shorter or longer than 12 months, amended returns or ceased-source rules. Check those rules on GOV.UK.

Already using MTD, or stopped trading?

A lower income figure does not by itself let an existing MTD user stop using the service: HMRC sets out a three-consecutive-tax-year income condition for opting out. GOV.UK: income falling after joining.

If all your self-employment and property income ceased before 6th April 2026, the position differs from ceasing on or after that date; tell HMRC and follow its instructions rather than relying on a total here. GOV.UK: all income sources ceased.

Do not send us your tax documents.

The checker needs no name, email, tax reference or documents. For a full eligibility check, use GOV.UK, or speak to your tax adviser.

Checked on 15th October 2026 against the GOV.UK pages linked beside the rules above. General information, not tax, accounting or financial advice.

Facts checked by MTD Magpie, last full check 15th October 2026. See the corrections log.