Calculator
Do you need Making Tax Digital, and when?
Qualifying income is gross self-employment plus gross property income, before expenses. The start date depends on which tax year crossed which line.
Result
Enter at least one year. Do not include a share of partnership profit, employment income, dividends or pensions. They are not qualifying income.
What this checker does not decide
- Exemptions, including digital exclusion. Those are a separate HMRC process. Being over the line here is not a refusal of an exemption, and an exemption is not something this page can grant.
- Short accounting periods. HMRC may annualise sole-trader income, and property income is annualised by you. Figures are used as typed.
- Partnerships. A partner's share of partnership profit is not qualifying income. HMRC has not set the partnership start date.
- The three-year opt-out. Once you have started, qualifying income has to stay under the line for three years in a row before you can choose to leave.
Quarterly update deadlines for 2026/27
These are the standard tax-year quarters. Calendar quarters are allowed, and the deadline dates stay the same. There are no penalty points for a late quarterly update in 2026/27. The tax return and the tax payment are still due, and late-filing and late-payment penalties still apply.
| Period | Deadline |
|---|---|
| 6 April to 5 July 2026 | 7 August 2026 |
| 6 July to 5 October 2026 | 7 November 2026 |
| 6 October 2026 to 5 January 2027 | 7 February 2027 |
| 6 January to 5 April 2027 | 7 May 2027 |