What is qualifying income?

Qualifying income is your total income from self-employment and property. It is measured before expenses, so it is closer to turnover than to profit. It is the figure compared with the £50,000, £30,000 and £20,000 thresholds.

What counts

• Income from self-employment (sole trader turnover).
• Income from property, including your share of jointly owned property.

What does not count

All other sources of income. GOV.UK lists employment (PAYE), a partnership share taken as an individual partner, dividends, the State Pension and private pensions as examples.

Jointly owned property

Your share of the property income counts. If you only know your share after expenses are deducted, HMRC assesses that net figure instead.

Which year is measured

HMRC bases qualifying income on the tax return from the previous tax year. For the 6 April 2026 start it reviewed 2024 to 2025 returns.

Add your two figures in the checker.

Source: GOV.UK, "Work out your qualifying income for Making Tax Digital for Income Tax" and "Find out if and when you need to use Making Tax Digital for Income Tax", read 10 October 2026.