Free · no sign-up · nothing uploaded
Making Tax Digital threshold checker
Paste your client list and see who is in MTD for Income Tax from April 2026, 2027 or 2028, and who is close.
You must use Making Tax Digital for Income Tax from 6 April 2026 if qualifying income was over £50,000 in 2024 to 2025, from 6 April 2027 if it was over £30,000 in 2025 to 2026, and from 6 April 2028 if it is over £20,000 in 2026 to 2027. Qualifying income is gross self-employment and property income, before expenses.
Source: GOV.UK, Find out if and when you need to use Making Tax Digital for Income Tax. Checked 26 October 2026.
Gross income before expenses. Leave a year blank if you don’t know it.
Runs in your browser. Your client list is never uploaded or stored.
Your clients
| Client | 2024–25 | 2025–26 | 2026–27 | MTD from | Notes |
|---|
Check these yourself
The checker only applies the thresholds to the figures you gave it. These need your judgement on each client:
- Jointly owned property: only the client’s share of the income counts.
- Partnership income: doesn’t count as qualifying income for now.
- Exemptions: some people are exempt from MTD for Income Tax or can apply to be.
For accountants and bookkeepers
Clients joining MTD need records every quarter.
Each one will need digital records kept through the year, not once in January. Entrio turns their bank statements into categorised records on your firm’s rules, checked against the bank’s own balances, with a trial balance that updates as you go. Submitting to HMRC stays with your MTD software.
| Account | Opening | Movement | Closing |
|---|---|---|---|
| 1000 Current Account | 10,000.00 | 11,536.31 | 21,536.31 |
| 1010 Savings Account | 5,000.00 | 4.11 | 5,004.11 |
| 4000 Sales Revenue | 0.00 | (12,750.00) | (12,750.00) |
| 4200 Interest Received | 0.00 | (4.11) | (4.11) |
| 7200 Rent & Rates | 0.00 | 950.00 | 950.00 |
| 6300 Computer & IT | 0.00 | 263.69 | 263.69 |
| 9999 Opening Balance Equity | (15,000.00) | 0.00 | (15,000.00) |
| Totals | 0.00 | 0.00 | 0.00 |
MTD for Income Tax thresholds and start dates
Whether a client joins depends on their qualifying income for one tax year, as it goes on their Self Assessment return. Each year has its own threshold and start date:
| Qualifying income for | Over | Must use MTD from |
|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 |
| 2025 to 2026 | £30,000 | 6 April 2027 |
| 2026 to 2027 | £20,000 | 6 April 2028 |
So the 2025 to 2026 returns being prepared now decide who starts in April 2027. A client with £34,000 of turnover in 2025 to 2026 joins then, even if their profit was far lower, because qualifying income is gross.
What counts as qualifying income
Gross self-employment income plus gross property income, before expenses. A job’s employment income isn’t included. For jointly owned property, count only the client’s share.
How the checker reads your list
- The first year over its threshold decides. A client over £50,000 in 2024 to 2025 has been in since April 2026, whatever later years show.
- A blank year is never guessed. If an earlier year is missing, the result says it could be earlier.
- A figure within 10% under a threshold is flagged as close.
- A heading row is skipped, and a row it can’t read is listed with its line number.
Thresholds from GOV.UK, checked 26 October 2026. Entrio is not a firm of accountants and this is not tax advice.
FAQ
About the MTD checker.
What counts as qualifying income for Making Tax Digital?
Gross income from self-employment and from property, added together, before any expenses are taken off. Employment income from a job is not included. If property is owned jointly, only the client’s share of the income counts.
Is the threshold based on profit or turnover?
Turnover. Qualifying income is the gross figure from the Self Assessment return, so a sole trader with £45,000 of sales and £20,000 of costs has £45,000 of qualifying income, not £25,000.
What if a client is exactly on £50,000, £30,000 or £20,000?
They are not in from that date. GOV.UK sets each threshold as income over the figure, so exactly £30,000 for 2025 to 2026 does not bring a client in from April 2027. The checker treats it the same way.
Why is 2026 to 2027 an estimate?
The 2026 to 2027 tax year runs until 5 April 2027, so any figure for it today is a forecast. Clients whose April 2028 start rests on that figure are marked, and ones just under £20,000 are flagged as close.
Does the checker cover partnerships, joint property and exemptions?
No, on purpose. Partnership income does not count as qualifying income for now, joint property counts only the client’s share, and some people are exempt or can apply to be. Those need your judgement on each client, so the checker leaves them to you and links to GOV.UK.
Is my client list uploaded anywhere?
No. The checker runs entirely in your browser. Names and figures are never sent to Entrio or stored, and they are gone when you close the page.
Does Entrio submit MTD updates to HMRC?
No. Entrio turns bank statements into categorised records, checked against the bank’s own balances, and gets you to a trial balance. Submitting to HMRC stays with your MTD software.
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