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Home›Tools›MTD ITSA Threshold Checker
📅 MTD for Income Tax — Threshold Checker

When Do You Have to Join MTD ITSA?

From April 2026, sole traders and landlords with gross income above £50,000 must use Making Tax Digital for Income Tax. Enter your figures to see whether you’re in the first wave, second wave, third wave — or out of scope.

← All Tools MTD ITSA Service →

📅 MTD ITSA Threshold Checker

⚠️ Enter gross income before expenses. MTD thresholds are based on turnover, not profit. Only your share of jointly-owned property income counts.
⚠️ Important Disclaimer — Please Read CarefullyThis calculator provides rough estimates for illustrative and general information purposes only. It is not tax advice and must not be relied upon when making any financial, tax or investment decisions. The calculations use simplified assumptions and may not reflect your actual liability. Tax rules are highly complex and your individual circumstances — including sources of income, available reliefs, allowances, residency, domicile, prior-year losses and many other factors — will affect the actual position. Rates and thresholds shown are for the 2026/27 tax year based on information available at the time of publication and may since have changed. The Tax Lead Limited accepts no liability for any loss arising from use of this calculator. Always seek professional advice before making any decisions.

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Your MTD ITSA Status

—
Based on gross qualifying income
Self-employment income£0
Property rental income£0
Total qualifying income£0
📅 MTD ITSA Mandation Dates
6 April 2026: Gross income above £50,000
6 April 2027: Gross income £30,001–£50,000
6 April 2028: Gross income £20,000–£30,000
Below £20,000: Not currently mandated

📋 What Is MTD for Income Tax?

Making Tax Digital for Income Tax Self Assessment (MTD ITSA) replaces the annual Self Assessment return for in-scope sole traders and landlords. From April 2026 you must keep digital records, submit quarterly updates to HMRC via MTD-compatible software, and file a Final Declaration at year-end. The threshold drops in 2027 and again in 2028, eventually covering most self-employed people and landlords. MTD ITSA service →

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MTD ITSA — Get Ready

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MTD ITSA Compliance Service

Quarterly digital submissions handled end-to-end.

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MTD ITSA Full Guide

What digital records, quarterly updates and EOPS actually involve.

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Sole Trader 2026/27 Guide

Sole trader tax with MTD context.

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Sole Trader Tax Calculator

Estimate your Self Assessment tax for 2026/27.

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Specialisms

  • Residential Property Tax
  • Commercial Property Tax
  • Technology & Software
  • Prop Trading & LLPs
  • Crypto Tax
  • Personal Tax

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  • Outsourced Head of Tax
  • Tax Position Review
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