UK Making Tax Digital (Income Tax) Threshold Checker

Check whether Making Tax Digital (MTD) for Income Tax applies to a sole trader or landlord, and from when. Give the gross figures from one tax year's return; get qualifying income, the threshold tested on that return, whether it is exceeded, and the date MTD starts. One JSON result goes to the dataset and to the key-value store's OUTPUT record.

Not tax advice. HMRC decides from the return you actually filed.

The rules

MTD for Income Tax applies from 6 April 2026 if qualifying income on the 2024-25 return was over £50,000, from 6 April 2027 if it was over £30,000 on the 2025-26 return, and from 6 April 2028 if it was over £20,000 on the 2026-27 return 1. Qualifying income is self-employment and property income before expenses; for jointly owned property only your share counts 2. "Over" means strictly greater: exactly £30,000 is not over £30,000.

Input

{
  "returnYear": "2025-26",
  "selfEmploymentTurnover": 12500,
  "propertyIncome": 36000,
  "ownershipSharePercent": 50
}

• returnYear: required, 2024-25, 2025-26 or 2026-27.
• selfEmploymentTurnover, propertyIncome: optional, gross, 0 to 1,000,000,000, at most two decimal places. Default 0.
• ownershipSharePercent: optional, your share of the property income, above 0 and up to 100. Default 100.

Unknown fields are rejected. Do not include names or tax references.

Example output

{
  "qualifyingIncome": 30500,
  "threshold": 30000,
  "overThreshold": true,
  "mtdStartsFrom": "2027-04-06"
}

The full result also includes the inputs, notes and sources. See examples/output.json.

Limits

Employment income, pensions, dividends and partnership profit shares do not count and are not inputs 2. Exemptions (for example digital exclusion) are not assessed. Thresholds for later years must be added when HMRC announces them. The logic matches the free MTD threshold checker on landlorddeadlines.co.uk.

Batch input

Send {"items": [ ... ]} with up to 1,000 inputs, each shaped like the single input above, to get one dataset row per item, each with its index. A bad item gives a row with error instead of failing the run. This suits AI agents (every Apify Actor is also an MCP tool) and bulk users.

Integrations

Ready-made files in integrations/README.md: a Microsoft Power Platform custom connector (Power Automate, Power Apps, Logic Apps, Copilot Studio), OpenAPI 3 (Azure API Management, Postman, n8n, AI agents), an Excel / Power BI Power Query script, a Google Sheets function, and curl, Python and JavaScript examples. Apify's own Zapier, Make and n8n apps and its MCP server work too.

Pricing

Pay per event: $2 per 1,000 results, plus Apify's tiny per-run start fee ($0.00005). See the Pricing tab for the current price.

Local use

With Node.js 22 or later, run node cli.js examples/input.json, or npm test.

Sources

1. GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax. Accessed 3 October 2026.
2. GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax. Accessed 3 October 2026.