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Making Tax Digital (MTD) for Income Tax. Are you eligible to take part in the MTD Pilot?

Are you eligible to take part?

MTD pilot: eligibility checker

     

Are you UK resident?

 No
You cannot join the MTD pilot as you do not fulfil the current criteria.  
 Yes ↓  

Are you Registered for Self-Assessment?

 No
 Yes ↓  

Are your tax returns all up to date?

 No
 →
 Yes ↓  


Are you either:

 No
 →
 Yes ↓  


Have you claimed COVID-19 support funding under either:

 Yes
 →

 No ↓  

Does your business/both your businesses have a 5 April year-end?

 No
 →
 Yes ↓  

Did your sole trader business (if you have one) Commence less than 2 years ago?

 Yes
 →
 No ↓  

Did your property business (if you have one) Commence less than 1 year ago?

 Yes
 →
 No ↓  


Do you have any of the following other types of taxable receipts:

    • Employee or pension income
    • Non-UK investment income
    • capital gains
    • Taxable state benefits?

 Yes
 →
 No ↓  

Are you using, or going to start using functional compatible software that will allow you to report quarterly to HMRC?

No
 Yes↓    

Is the taxable turnover from your business/businesses above £10,000?

No

 

Your business may not be big enough to be mandated into MTD.

MTD will apply to your first accounting period that starts on or after 6 April 2024, if the taxable turnover from your self-employed business or income from property is above £10,000.

If you know that your income is less than £10,000, and is unlikely to exceed that level then MTD is voluntary for you. You can sign up to the Pilot if you wish to.

Yes↓    


Congratulations!

You have met the basic qualifying conditions to be able to join the MTD for Income Tax pilot.

See the next tab.

   

MTD: At a glance

What does MTD for Income Tax mean?

Under Making Tax Digital for business (MTD), self-employed and property landlords are required to use software in order to report quarterly to HMRC and to also provide an annual update.

MTD will apply to the accounting period that starts on or after 6 April 2024 (delayed from April 2023) if taxable turnover from your self-employed business or income from property is above £10,000.

For full details MTD Toolkit for Accountants

HMRC's MTD Pilot

This is a test pilot and it may well be that aspects of the service will change. 

You must use commercial software: HMRC will not provide any free software.

You can also choose to:

The Pilot is not recommended for

Ask your adviser if you decide to take part in this pilot and wish to delegate to them.

Criteria

Use our tool, see tab MTD pilot: eligibility checker 

You must be:

You cannot sign up if you: 

Sign up to the Pilot

As of 9 December 2021, taxpayers can only sign up for the Pilot through their software provider. 

Taxpayers wishing to join the Pilot should:


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