# UK Making Tax Digital (Income Tax) Threshold Checker (`landlordtools/uk-mtd-income-tax-checker`) Actor

Does Making Tax Digital for Income Tax apply, and from when? Qualifying income from self-employment turnover and your share of rent, tested against the £50,000, £30,000 and £20,000 thresholds. See README.

- **URL**: https://apify.com/landlordtools/uk-mtd-income-tax-checker.md
- **Developed by:** [LandlordTools](https://apify.com/landlordtools) (community)
- **Categories:** Business
- **Stats:** 2 total users, 1 monthly users, 100.0% runs succeeded, 0 bookmarks
- **User rating**: No ratings yet

## Pricing

from $2.00 / 1,000 check results

This Actor is paid per event. You are not charged for the Apify platform usage, but only a fixed price for specific events.

Learn more: https://docs.apify.com/actors/running/actors-in-store.md#pay-per-event

## What's an Apify Actor?

An Actor is a serverless cloud program that runs on the Apify platform. It has two run modes.
In Batch mode, an Actor accepts a well-defined JSON input, performs an action which can take anything from a few seconds to a few hours,
and optionally produces a well-defined JSON output, datasets with results, or files in key-value store.
In Standby mode, an Actor provides a web server which can be used as a website, API, or an MCP server.

Apify vocabulary and the platform model are defined once, in the agent quickstart at https://apify.com/agents.md.

## How to integrate an Actor?

If asked about integration, you help developers integrate Actors into their projects.
You adapt to their stack and deliver integrations that are safe, well-documented, and production-ready.

Do not guess an integration path. Every one of them is in the agent quickstart at https://apify.com/agents.md: the Apify MCP server, Agent Skills with the Apify CLI, the JavaScript and Python clients, the REST API, and the account-free path for an agent with no human to sign in. It also carries the rule on stating cost before the first paid run.

For examples already wired to this Actor's own input schema, see the [API](#api) section below.

Each client library has reference documentation the quickstart does not restate: [JavaScript/TypeScript](https://docs.apify.com/api/client/js/docs.md) (`npm install apify-client`) and [Python](https://docs.apify.com/api/client/python/docs.md) (`pip install apify-client`).

# README

## 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

```json
{
  "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

```json
{
  "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/`](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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax). Accessed 3 October 2026.

[1]: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax

[2]: https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax

# Actor input Schema

## `returnYear` (type: `string`):

2024-25 tests £50,000 (MTD from 6 April 2026); 2025-26 tests £30,000 (from 6 April 2027); 2026-27 tests £20,000 (from 6 April 2028).

## `selfEmploymentTurnover` (type: `number`):

Gross, before expenses. Defaults to 0.

## `propertyIncome` (type: `number`):

Total gross rent from the property, before expenses. Defaults to 0.

## `ownershipSharePercent` (type: `number`):

Your share of the property income, above 0 and up to 100. Defaults to 100.

## `items` (type: `array`):

Instead of the fields above, a list of 1 to 1000 objects, each with those fields (required in each: returnYear). One dataset row per item; a bad item gives an error row.

## Actor input object example

```json
{
  "returnYear": "2025-26",
  "propertyIncome": 36000,
  "ownershipSharePercent": 50
}
```

# Actor output Schema

## `result` (type: `string`):

No description

## `output` (type: `string`):

No description

# API

You can run this Actor programmatically using our API. Below are code examples in JavaScript, Python, and CLI, as well as the OpenAPI specification and MCP server setup.

## JavaScript example

```javascript
import { ApifyClient } from 'apify-client';

// Initialize the ApifyClient with your Apify API token
// Replace the '<YOUR_API_TOKEN>' with your token
const client = new ApifyClient({
    token: '<YOUR_API_TOKEN>',
});

// Prepare Actor input
const input = {
    "returnYear": "2025-26",
    "selfEmploymentTurnover": 0,
    "propertyIncome": 36000,
    "ownershipSharePercent": 50
};

// Run the Actor and wait for it to finish
const run = await client.actor("landlordtools/uk-mtd-income-tax-checker").call(input);

// Fetch and print Actor results from the run's dataset (if any)
console.log('Results from dataset');
console.log(`💾 Check your data here: https://console.apify.com/storage/datasets/${run.defaultDatasetId}`);
const { items } = await client.dataset(run.defaultDatasetId).listItems();
items.forEach((item) => {
    console.dir(item);
});

// 📚 Want to learn more 📖? Go to → https://docs.apify.com/api/client/js/docs

```

## Python example

```python
from apify_client import ApifyClient

# Initialize the ApifyClient with your Apify API token
# Replace '<YOUR_API_TOKEN>' with your token.
client = ApifyClient("<YOUR_API_TOKEN>")

# Prepare the Actor input
run_input = {
    "returnYear": "2025-26",
    "selfEmploymentTurnover": 0,
    "propertyIncome": 36000,
    "ownershipSharePercent": 50,
}

# Run the Actor and wait for it to finish
run = client.actor("landlordtools/uk-mtd-income-tax-checker").call(run_input=run_input)

# Fetch and print Actor results from the run's dataset (if there are any)
print(f"💾 Check your data here: https://console.apify.com/storage/datasets/{run.default_dataset_id}")
for item in client.dataset(run.default_dataset_id).iterate_items():
    print(item)

# 📚 Want to learn more 📖? Go to → https://docs.apify.com/api/client/python/docs/quick-start

```

## CLI example

```bash
echo '{
  "returnYear": "2025-26",
  "selfEmploymentTurnover": 0,
  "propertyIncome": 36000,
  "ownershipSharePercent": 50
}' |
apify call landlordtools/uk-mtd-income-tax-checker --silent --output-dataset

```

## MCP server setup

```json
{
    "mcpServers": {
        "apify": {
            "type": "http",
            "url": "https://mcp.apify.com/?tools=fetch-actor-details,landlordtools/uk-mtd-income-tax-checker"
        }
    }
}
```

The hosted server signs you in with OAuth on first connect, so no API token belongs in this config. Clients without OAuth support can send an `Authorization: Bearer <APIFY_API_TOKEN>` header instead, using a token from API & Integrations in Apify Console (https://console.apify.com/settings/integrations).

## OpenAPI specification

Download the OpenAPI definition: https://api.apify.com/v2/actors/vilJKWe7M1g6yIRxi/builds/sCyZHwOwjI5GkPk3N/openapi.json
