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MTD Eligibility Checker

Check whether Making Tax Digital applies to you in 2026, 2027 or 2028 — VAT, Income Tax, and why Corporation Tax is not in MTD.

Rates checked 17 July 2026

Income Tax MTD from 6 April 2026
Your MTD position
Not required
VAT MTD
6 April 2026
Income Tax MTD
MTD for VATOnly applies once you are VAT-registered.Not required
MTD for Income TaxQualifying income over £50,000 (turnover, not profit) — quarterly digital updates plus a final declaration.Mandatory from 6 April 2026
MTD for Corporation TaxHMRC confirmed it does not intend to introduce MTD for Corporation Tax. Keep filing the CT600 as now.Not happening
What to do nextUse MTD-compatible software

Thresholds are Pick My Accountant’s reading of GOV.UK as of 17 July 2026: Income Tax MTD is mandatory over £50,000 from 6 April 2026, £30,000 from April 2027 and £20,000 from April 2028. Confirm current rules on GOV.UK before you act — this is an eligibility sketch, not advice.

Figures use published 2026/27 UK tax rates and are simplified estimates for guidance only — not tax, accountancy, or financial advice. Your actual liability depends on your full circumstances; confirm withGOV.UK or a qualified accountant before acting.