- Last Updated: 26 January 2022
Making Tax Digital (MTD) for Income Tax. Are you eligible to take part in the MTD Pilot?
- Taxpayers and their agents can sign up and participate in a voluntary Making Tax Digital (MTD) for Income Tax pilot scheme.
- Signing up to the Pilot will mean that you will allow your software to transmit your accounting data to HMRC every three months.
- You can sign up now. This is entirely voluntary.
- Only certain taxpayers are currently eligible to participate.
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 → |
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Yes ↓ | ||
Are your tax returns all up to date? |
No → |
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Yes ↓ | ||
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No → |
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Yes ↓ | ||
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Yes |
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No ↓ | ||
Does your business/both your businesses have a 5 April year-end? |
No → |
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Yes ↓ | ||
Did your sole trader business (if you have one) Commence less than 2 years ago? |
Yes → |
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No ↓ | ||
Did your property business (if you have one) Commence less than 1 year ago? |
Yes → |
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No ↓ | ||
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Yes → |
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No ↓ | ||
Are you using, or going to start using functional compatible software that will allow you to report quarterly to HMRC? |
No → |
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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↓ | ||
You have met the basic qualifying conditions to be able to join the MTD for Income Tax pilot. See the next tab. |
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