2026vs2028
First group vs £20,000
Over £50,000 in 2024 to 2025, and over £20,000 in 2026 to 2027, are different tests.
Compare nowChecked 19 October 2026
MTD deadline checker
Add gross self-employment income to gross property income. Wages stay out. No login. Independent. Not affiliated with HMRC, GOV.UK or any software provider.
Qualifying income
£6,000
This is general information, not tax advice. Check GOV.UK or ask an accountant.
| Tax year | Over | Starts | This figure |
|---|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 | Not over |
| 2025 to 2026 | £30,000 | 6 April 2027 | Not over |
| 2026 to 2027 | £20,000 | 6 April 2028 | Not over |
This figure is not over any of the three published thresholds. HMRC still reviews the actual return for each tax year.
Software is not yet hands-on tested. Use HMRC’s software list. Deadline reminders are a separate request form. They do not include these figures.
Quarterly datesREVIEWED BY
Christopher NortonFCCACTAUK Property Tax & MTD Specialist- Figures checked 19 October 2026
- Content reviewed October 2026
- Thresholds follow the named tax years
- Software is not called best
Independent. Not affiliated with HMRC, GOV.UK or any software provider.
No loginNothing storedThree start datesWages excluded
Making Tax Digital for Income Tax starts on a different 6 April depending on the tax year HMRC reviews. Over £50,000 in 2024 to 2025 means 6 April 2026. Over £30,000 in 2025 to 2026 means 6 April 2027. Over £20,000 in 2026 to 2027 means 6 April 2028.
Qualifying income is gross, before expenses. A salary, dividends, a partnership share and pensions are not added. The checker shows one typed total against all three tests so it does not collapse them into a single false start date.
This is general information, not tax advice. Check GOV.UK or ask an accountant. Confirm the position on GOV.UK.
What this checker handles
The three thresholds, the wage exclusion and the quarterly dates are built into the pages linked from here.
✓
Three start dates
2026, 2027 and 2028, each tied to a tax year
✓
Wages excluded
A salary is not added to the test
✓
Gross, not profit
Expenses do not reduce qualifying income
✓
Quarterly dates
Q1 and Q4 stated. Q2 and Q3 marked as a pattern
✓
Software
A link to the official list, not a ranking
✓
Nothing stored
The figures stay in the browser
Compare
Compare the published tests
The tax year, the type of income and the due-date status change what this site will say.
WagesvsRent
Wages vs property
A salary is not qualifying income. Gross rent is.
Compare nowGrossvsProfit
Gross vs profit
Expenses do not reduce the figure HMRC uses for this test.
Compare nowQ1vsQ2
Stated vs pattern
Q1 and Q4 are stated. Q2 and Q3 stay marked until GOV.UK confirms them here.
Compare nowMTDvsGOV.UK
This checker vs GOV.UK
This page illustrates the published thresholds. HMRC decides from the return.
Compare nowThe three published thresholds
Each row is a different tax year. “Over” means greater than the amount. Checked 19 October 2026.
| Income year | Over | Starts |
|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 |
| 2025 to 2026 | £30,000 | 6 April 2027 |
| 2026 to 2027 | £20,000 | 6 April 2028 |
What is Making Tax Digital for Income Tax?
It is the way some sole traders and landlords keep digital records and send updates. The tax is still Income Tax. The new part is the digital record, the quarterly update and the final declaration by 31 January.
You are in a group when qualifying income for the relevant tax year is over the published amount. Qualifying income is gross self-employment plus gross property income. Wages are not included.
General information, not tax or legal advice. Independent. Not affiliated with HMRC, GOV.UK or any software provider.
£50,000
6 April 2026
£30,000
6 April 2027
£20,000
6 April 2028
31 January
Final declaration
How it works
How a start date is chosen
HMRC looks at qualifying income for a named tax year. 2024 to 2025 decides 6 April 2026. 2025 to 2026 decides 6 April 2027. 2026 to 2027 decides 6 April 2028.
A person with £45,000 of wages and £6,000 of gross rent has qualifying income of £6,000. That figure is not over £50,000, £30,000 or £20,000.
The same pounds in a later year can still cross a lower threshold. This page does not merge the three tests.
Quarterly update dates
Q1 and Q4 are stated. Q2 and Q3 are the standard pattern until they are confirmed on GOV.UK for this page.
| Update | Period | Due | On this site |
|---|---|---|---|
| Q1 | 6 April to 5 July | 7 August | Stated |
| Q2 | 6 July to 5 October | 7 November | Standard pattern, check GOV.UK |
| Q3 | 6 October to 5 January | 7 February | Standard pattern, check GOV.UK |
| Q4 | 6 January to 5 April | 7 May | Stated |
£45,000 of wages and £6,000 of rent
The wages are employment income. They are not typed into the checker. The rent is gross property income.
2024 to 2025
Starts 6 April 2026
| Over | £50,000 |
| This figure | £6,000 |
| Result | Not over |
2025 to 2026
Starts 6 April 2027
| Over | £30,000 |
| This figure | £6,000 |
| Result | Not over |
2026 to 2027
Starts 6 April 2028
| Over | £20,000 |
| This figure | £6,000 |
| Result | Not over |
Qualifying income
Where the three lines sit
At a glance
Which line would a figure have to clear?
£50,000 for 2024 to 2025. £30,000 for 2025 to 2026. £20,000 for 2026 to 2027.
Equal to the line is not over it. A single undated total is not a decision.
Tools and resources
Checkers, guides and the housing dates
The start-date test, the software questions and the dated Renters' Rights items.
Income and software
Frequently Asked Questions
Checked 19 October 2026
Do wages count toward Making Tax Digital?
No. Employment income is not qualifying income. £45,000 of wages plus £6,000 of gross rent is £6,000 for this test.
How qualifying income is calculatedWhich tax year decides the start date?
2024 to 2025 decides 6 April 2026. 2025 to 2026 decides 6 April 2027. 2026 to 2027 decides 6 April 2028. One undated figure is not the return HMRC reviews.
The three start datesIs the software on this site tested?
No. Nothing is called best. Use HMRC’s compatible software list until a hands-on test is published.
Software pickerDo I need to log in?
No. The figures stay in this browser. They are not sent with the enquiry form.
Do I need MTD?When are the quarterly updates due?
Q1 is due on 7 August and Q4 on 7 May. Q2 and Q3 are shown as the standard pattern. The final declaration is by 31 January.
Quarterly deadline calendarSources
Figures and dates on this page were checked 19 October 2026.
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax
- GOV.UK: Get ready for MTD, an agent toolkit
- GOV.UK: Reduction of the mandation threshold from £30,000 to £20,000 from April 2028
- GOV.UK: Find software that's compatible with Making Tax Digital for Income Tax
- GOV.UK: Repossessing your privately rented property after 1 May 2026
- GOV.UK: Renting out your property, guidance for landlords and letting agents