Does Making Tax Digital apply to you?
Answer a few simple questions and follow the buttons. No tax-speak. No long forms.
Not sure where you stand? I’ll help you work it out.
How to use it
Read the big question. Choose the answer that fits you. The checker will jump straight to your next step.
Start with one question.
You do not need to understand MTD before using this checker.
Do you get income from working for yourself or renting out property?
MTD for Income Tax is aimed at relevant self-employment and property income.
Sole trader?
You work for yourself and run the business personally, rather than through a limited company.
What does not count here?
PAYE employment, dividends, pensions and your individual share of partnership profit do not count towards MTD qualifying income.
Are you registered for Self Assessment and have you submitted a tax return?
HMRC uses information from your tax return to work out when MTD starts for you.
Why this matters
To sign up for MTD for Income Tax you must be registered for Self Assessment and have submitted a tax return in the last 2 years.
What is your qualifying income?
Forget profit for a moment. Think money coming in before expenses.
For this check, start with your gross self-employment + property income.
Simple example: a nail business
Customer payments / turnover: £38,000
Business expenses: £13,000
Money left after expenses: £25,000
Use £38,000 as the starting figure for this MTD check – not £25,000.
More than one source?
Add together relevant sole-trader and property income.
Do not add
PAYE wages, dividends, pensions or your individual share of partnership profit.
Now match that figure to the tax year on the return.
Choose the row that matches the tax return you are checking.
HMRC can annualise qualifying income for a short or long accounting period. Do not use the simple threshold route yet.
Your income is over the threshold. Could an exemption apply?
Most people can move straight on. But this checker should never hide the exceptions.
Automatic exemptions
Some specific circumstances are recognised automatically from information HMRC already holds.
Exemptions you apply for
For example, some people can apply because they are digitally excluded.
MTD does not appear to apply to you from that route yet.
Based on the answer you chose, you do not appear to be in the corresponding mandatory MTD group.
Plain English
This is not a permanent exemption. Re-check when a new relevant tax return is available or HMRC contacts you.
Want to understand the system anyway?
Go to the final section for a quick overview of MTD Made Simple.
Check one thing first.
One detail needs confirming before this checker can give you a sensible answer.
You started trading part-way through the year
Your qualifying income may need to be annualised.
You are unsure of qualifying income
Check the gross relevant income on the correct return.
You have several businesses or property income
Relevant amounts may need adding together.
An exemption might apply
Use HMRC’s official exemption guidance.
Your Self Assessment position is unclear
Check registration and whether you have submitted the required return.
MTD appears to apply.
You appear to be over the relevant threshold and you have not identified an exemption.
Do not panic. It is basically four jobs.
Quarterly does NOT mean four tax returns.
HMRC describes quarterly updates as summaries of your digital records. The full tax return still happens after year end.
Next: get organised before the first deadline.
See how the MTD Made Simple system turns those four jobs into one routine.
So… what do I actually do now?
The checker tells you where you stand. The system tells you what to do next.
Included
Record Keeper + Dashboard
Quarterly Check
Bridging Export
Year-End Check
Accountant Summary
Plus the guides
START HERE guide
Receipt & Document System
Software Made Simple
Quick Reference sheet
Where does this information come from?
HM Revenue & Customs primary guidance, checked 28 September 2026.
Who needs MTD and the staged thresholds How qualifying income is worked out Exemptions Quarterly updates Compatible softwareImportant information
This checker provides general educational information, not personalised tax, accounting, legal or financial advice. Rules and individual circumstances can change what you need to do.
If something does not fit: do not force a yes/no answer. Check current HMRC guidance or speak to a suitably qualified UK tax professional.