MTD Readiness Checker
Check whether Making Tax Digital for VAT or Income Tax applies to you, and when your obligations begin.
This is checked against the income shown on a prior tax year's Self Assessment return, not necessarily this year's figure.
MTD for VAT — 🟢 Not currently required
You're not VAT-registered, so MTD for VAT doesn't currently apply to you.
MTD for Income Tax (ITSA) — 🟠 Coming soon
Your qualifying income is over £30,000, so MTD for Income Tax (Phase 2) will become mandatory for you from 2027-04-06 — about 6 months away, based on a prior year's return.
MTD for VAT has applied to every VAT-registered business since April 2022, regardless of turnover. MTD for Income Tax is being phased in by qualifying income: over £50,000 from April 2026, over £30,000 from April 2027, and over £20,000 from April 2028. These are two separate obligations and can both apply to the same business. This tool gives general guidance only — confirm your specific position with HMRC or an accountant.
Making Tax Digital — VAT and Income Tax are separate rules
MTD for VAT has applied to every VAT-registered business since April 2022, with no turnover threshold — if you're VAT-registered, whether compulsorily or voluntarily, you're required to keep digital VAT records and file returns through compatible software.
MTD for Income Tax Self Assessment is being phased in separately, based on combined income from self-employment and property. It became mandatory from April 2026 for anyone with qualifying income over £50,000 (based on their 2024/25 tax return), extends to those earning over £30,000 from April 2027, and is expected to reach those earning over £20,000 from April 2028. A business can be subject to both sets of rules at once if it's VAT-registered and also has qualifying self-employment or property income above the relevant threshold.
Not registered for Self Assessment yet? See the 5 October registration deadline, and read more about automatic MTD sign-up for landlords and sole traders.