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Which MTD wave are you in?

Making Tax Digital for Income Tax rolls out in three waves: April 2026 (£50k+), April 2027 (£30k+), April 2028 (£20k+). The number that matters is your gross qualifying income— turnover before expenses, from sources HMRC counts. Enter your figures below and find out which wave applies.

Self-employment

Sole-trade income only. Partnership profit share does not counttowards qualifying income — it's reported separately on SA104.

Turnover before expenses, before the £1,000 trading allowance. If you run more than one sole-trade business, add them together.

Property income

UK and foreign property income. All amounts are gross rent before expenses.

UK or overseas FHLs both count.

Long-let property outside the UK.

Letting a furnished room in your own main home. Exempt up to £7,500/year under Rent-a-Room relief. Anything above that, the full amount counts.

What doesn't count (don't add these)

  • PAYE salary / employment income
  • Pension income (state or private)
  • Dividends from shares
  • Savings interest
  • Capital gains
  • Partnership profit share
  • Foster-care income
  • Rent-a-room within the £7,500 relief
Enter your gross income figures above to see which wave applies.

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How this is calculated

  • Qualifying income = gross sole-trade turnover + gross UK/foreign property income, before any expenses, allowances or reliefs.
  • VAT-registered traders use VAT-exclusive figures (this is the default basis HMRC applies).
  • Jointly owned property is divided by your ownership share.
  • Rent-a-room income within the £7,500 relief is excluded; above £7,500 the full amount counts.
  • The £1,000 trading allowance does not reduce qualifying income — only taxable profit.
  • Authority: GOV.UK — eligibility for MTD ITSA and the published guidance from the ATT.
  • This calculator uses the rules as they stand today. Your actual MTD start date is based on the qualifying income shown on your relevant Self Assessment return — not your current-year estimate. If you're close to a threshold, check your filed return or speak to an accountant.