Income Tax eligibility checker

Which of these describe you?

Select every option that applies. Personal sole-trader and property income are the starting point for this check.

Sole trader or self-employedIncluding a self-employed CIS subcontractor or a business trading under another name. Landlord or property owner receiving rentIncluding jointly owned or relevant overseas property income. Partner in a formal business partnershipYour partnership share is not part of this personal qualifying-income calculation. Director or shareholder of a limited companyThe company’s turnover is separate, although personal sole-trader or property income can count.

Your income for the 2024 - 25 tax year

6 April 2024 to 5 April 2025. HMRC uses this year to decide whether MTD applied from 6 April 2026. Enter gross income before expenses.

Gross self-employment income CIS subcontractors should use turnover before CIS tax deducted by contractors.

Gross property income Use your share of rent before expenses where the property is jointly owned.

PAYE employment income (optional) Shown for clarity, but excluded from MTD qualifying income.

These figures come from my submitted 2024 - 25 Self Assessment return. I do not know these figures yet.

If neither option is selected, we will treat the amounts above as your best available figures.

Threshold for this stage: more than £50,000 of self-employment and property income. PAYE salary, dividends and partnership profit shares are excluded.

Your income for the 2025 - 26 tax year

6 April 2025 to 5 April 2026. Your 2024 - 25 figure was not above its threshold. HMRC uses this year to decide whether MTD applies from 6 April 2027.

Gross self-employment income For CIS work, include turnover before contractor deductions.

Gross property income Use your relevant share of jointly owned property income.

PAYE employment income (optional) Recorded for context but excluded from qualifying income.

These figures come from my submitted 2025 - 26 Self Assessment return. I do not know these figures yet.

If neither option is selected, we will treat the amounts above as your best available figures.

Threshold for this stage: more than £30,000 of self-employment and property income.

Your projected income for the 2026 - 27 tax year

6 April 2026 to 5 April 2027. This tax year has not yet finished, so enter your best reasonable projection for the complete year. HMRC uses the eventual figures for this year to decide whether MTD applies from 6 April 2028.

Projected gross self-employment income Project your total gross self-employment income for the complete tax year.

Projected gross property income Project your relevant share of property income for the complete tax year.

Projected PAYE employment income (optional) Recorded for context but excluded from qualifying income.

I cannot reasonably project these figures yet.

If the option above is not selected, we will treat the amounts entered as your best available projection.

Threshold for this stage: more than £20,000 of self-employment and property income. This result will be clearly marked as a provisional estimate.

Have you submitted your first Self Assessment tax return?

HMRC says you do not need to start MTD for Income Tax until after your first Self Assessment return has been submitted.

YesI have submitted at least one Self Assessment return. NoMy first Self Assessment return has not yet been submitted. I am not sureFlag this for closer review in my result.

Is there anything that may need closer review?

These do not automatically put you in or out of scope. They help the result give a safer next step.

I work under the Construction Industry SchemeWe will remind you to include amounts withheld by contractors. I am a farmer or use averaging reliefIncome and tax-year treatment can require closer attention. I have joint, overseas or otherwise complex property incomeYour qualifying-income figure may need checking. I may need an exemptionFor example, because of age, disability, remoteness, religion or another practical barrier. None of these

Review your answers

Nothing has been sent or saved. Select “Show my indication” when the summary looks right.

The result will provide a general indication and direct links to HMRC. It is not a formal eligibility decision.

Check your likely MTD position