MundoKit

UK Making Tax Digital qualifying income checker

Select a tax-return year and enter qualifying receipts from each sole trade and property source. See the combined total and matching MTD stage.

Inputs
GBP amounts, one per business per line. Before expenses. Match the VAT treatment on your submitted return: cash-basis income may include or exclude VAT; do not strip VAT automatically. Use annualised amounts where needed. Up to 100 lines / 10,000 characters per box.
Use the exception only if you receive notice of your joint-property share solely after expenses have been deducted.
GBP amounts, one source per line; include qualifying UK and foreign property income from your return. Blank means zero. Use your gross share normally. For the joint-owner notification exception, enter the notified after-expenses figure for that source, without grossing it up. Match the VAT treatment on your submitted return.
This is a receipt threshold worksheet. Exemptions and enrolment status need a separate HMRC check.

Results

MTD Income Tax threshold check
Above threshold: stage starts 2026-04-06
Total qualifying receipts
£52,000.00
Threshold for 2024-25 (strictly more than)
£50,000.00
Amount above threshold
£2,000.00
Receipt worksheet
ItemAmountThreshold treatment
Sole trades£27,000.00Included
Qualifying property receipts£25,000.00Included
  • Salary is excluded. Do not subtract expenses again; the joint-property notification exception uses the notified amount as entered. VAT follows the submitted return.
  • This checks only the selected reference year. A lower figure in a later year does not cancel an earlier MTD obligation.
  • Confirm exemptions, submitted-return details, annualisation and qualifying income with HMRC before treating the indicated stage as your personal start date.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

How it works

Under HMRC guidance, add qualifying gross sole-trade and property receipts before expenses. Salary is excluded. Enter annualised amounts where required and only your share of joint property income. If you only receive notice of that share after expenses, select the joint-owner notification option and enter that notified figure. Match the VAT treatment used on your submitted return: cash-basis income may include or exclude VAT. This tool does not adjust VAT.

qualifying income = sole-trade receipts + qualifying property receipts

Compare the unrounded total with the selected year’s strict “more than” threshold. Amounts display to two decimals. This worksheet does not establish exemptions or cancel existing obligations; use HMRC’s exemption guidance for special cases.

Worked examples

Joint-property notification and cash-basis VAT

For 2024–25, a joint owner only notified of GBP 48,000 after expenses uses GBP 48,000, even if the gross share is GBP 52,000: the threshold is not exceeded. Separately, a cash-basis sole trader declaring GBP 57,600 including VAT exceeds GBP 50,000 by GBP 7,600; a return declaring GBP 48,000 excluding VAT does not exceed it. Enter the treatment actually declared.

Two qualifying sources

For 2024–25, GBP 27,000 from a sole trade plus GBP 25,000 from property equals GBP 52,000. That is GBP 2,000 above the threshold for the April 6, 2026 stage.

Salary does not push receipts over

For 2025–26, GBP 20,000 trade receipts plus GBP 10,000 property receipts equals GBP 30,000. GBP 40,000 salary and GBP 5,000 expenses do not change that total. Equality does not trigger the April 6, 2027 stage.

Reference-year timetable

Return yearQualifying receiptsStage starts
2024-25More than GBP 50,0002026-04-06
2025-26More than GBP 30,0002027-04-06
2026-27More than GBP 20,0002028-04-06

Frequently asked questions

Is the threshold based on profit?
Generally no: use gross receipts before expenses. Exception: joint-property owners notified only of their share after expenses use that notified figure. Do not subtract expenses again.
Does employment income count?
No. Salary is excluded, as are dividends, pensions and an individual partner’s share of partnership profit.
Which reference year should I choose?
Match the tax-return year to the table below. Do not apply a later threshold to an earlier return.
Does a below-threshold result let me leave MTD?
No. Existing obligations need a separate opt-out check. The worksheet only tests the selected stage.
What if I have an exemption or residency issue?
Select manual review and check HMRC exemptions, including digital exclusion and relevant SA109 circumstances. A threshold total alone does not settle those cases.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.