Am I in scope for MTD?
HMRC decides each start date from your income two tax years earlier. Pick a start date, enter your qualifying income for the year it uses, and see whether you'll need to follow MTD from then.
Common questions
What counts as qualifying income?
Broadly, your total turnover from self-employment and property income before expenses, combined across all your businesses.
What if I'm close to the threshold?
Each start date is decided by the income on your Self Assessment return from two tax years earlier. For example, your 2024/25 return decides whether you start on 6 April 2026. So there's a lead time before a change in income affects your start date.