What is the Making Tax Digital for Income Tax threshold?

There are three steps. You need to use Making Tax Digital (MTD) for Income Tax when your qualifying income is more than the threshold for the relevant tax year:

The word is "more than": income exactly equal to a threshold does not trigger it. HMRC reviews your Self Assessment return each tax year and checks your qualifying income; for the April 2026 start it reviewed the 2024 to 2025 return. Qualifying income is your income from self-employment and property before expenses, see what is qualifying income.

Partnerships are not currently required to use MTD for Income Tax. Some people are exempt, see MTD exemptions.

Try your own figures in the checker, or read the quarterly update deadlines.

Source: GOV.UK, "Find out if and when you need to use Making Tax Digital for Income Tax", read 12 October 2026. Thresholds for tax years after 2026 to 2027 were not found on that page and are not covered here.