MTD Qualifying Income Calculator | NoMoreJanuary
Free calculator to check if you need to register for Making Tax Digital for Income Tax. Enter your income sources and get your MTD mandate date instantly.
Making Tax Digital for Income Tax (MTD ITSA) is being phased in from April 2026. Whether you need to register depends on your qualifying income — which is only your self-employment income plus property income. PAYE, pensions, dividends, and other income don't count toward the threshold, even if they're substantial.
Enter your income from each source below. The calculator filters to qualifying income only, sums it up, and tells you whether you're mandated, from when, and whether you can volunteer early. It also flags if you need to keep more detailed digital records (the £90,000 record-keeping threshold).
Enter your annual income from each source below. The calculator will filter to qualifying income only (self-employment + property), sum it, and tell you your MTD mandate date.
Frequently Asked Questions
What counts as qualifying income for Making Tax Digital?
Qualifying income is the sum of your self-employment income and your UK and foreign property income. PAYE/employment income, pensions, dividends, partnership shares, and other income (savings interest, capital gains) do NOT count toward the MTD threshold — even if they push your total income above the limit.
When do I need to register for Making Tax Digital?
It depends on your qualifying income. If it's over £50,000, you must use MTD from 6 April 2026. If it's over £30,000, from 6 April 2027. If it's over £20,000, from 6 April 2028. The calculator above tells you which phase applies to you and your exact mandate date.
Can I volunteer to use MTD before my mandate date?
Yes — if you're in Phase 2 or Phase 3 (qualifying income between £20,000 and £50,000), you can volunteer to start using MTD from 6 April 2026 to get used to the system before it becomes mandatory. Phase 1 filers (over £50,000) are already mandated from that date.
Do I need to check this every year?
Yes. Your qualifying income is assessed each tax year. If it rises above a threshold in any year, you become mandated. Once mandated, you cannot opt out until your qualifying income falls below the threshold for three consecutive tax years.