Making Tax Digital for Income Tax
When does MTD for Income Tax apply to you? The threshold rules
Who is in scope — the gross-income test, combined SE + property, and the past-return rule.
You must use MTD for Income Tax if your qualifying income — total gross income from self-employment and property — exceeds £50,000 (April 2026), £30,000 (April 2027), or £20,000 (April 2028). The test is based on your Self Assessment return for the relevant earlier tax year. Gross, not net. Combined, not separate streams. Based on a specific past return — not your current income. **Read the full threshold guide at [rraccountants.uk/mtd-income-tax-threshold](https://rraccountants.uk/mtd-income-tax-threshold).**
Resources
Bring your next MTD submission to SmartBooks.
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