MTD Eligibility Checker
A planning check for sole traders and landlords using the specific qualifying-income tax returns HMRC uses for the 2026–2028 rollout.
Enter qualifying income from self-employment and property before expenses for each return. Do not include employment income, dividends, pensions or an individual partner’s share of partnership profit.
No rollout date is triggered by these entries
None of the three entered qualifying-income figures is above the relevant threshold for its tax year. This does not determine every exemption, cessation, amendment, partnership or future-law case.
Rollout cohort tests
| Tax return HMRC uses | Strict qualifying-income test | Start date |
|---|---|---|
| 2024/25 | Above £50,000 | 6 April 2026 |
| 2025/26 | Above £30,000 | 6 April 2027 |
| 2026/27 | Above £20,000 | 6 April 2028 |
A figure exactly equal to one of the thresholds does not pass that cohort’s “above” test. This tool provides a planning indication; HMRC’s correspondence and current guidance remain decisive for enrolment.
MTD eligibility can depend on exemptions, the final return, annualisation, amended returns, ceased income sources and current HMRC guidance. Always verify your own circumstances on GOV.UK or with a qualified accountant.
Related guides
Some links on this page are affiliate or referral links. If you apply through them we may receive a commission, at no extra cost to you. This does not influence our editorial recommendations — see our editorial policy and affiliate disclosure.
Information on this page is general guidance for UK small businesses and is not financial, tax or legal advice. Tax rules, allowances and product terms change. Always check current information with HMRC, Companies House or a qualified professional before making decisions.