Do I need Making Tax Digital if my income is under £20,000?

Do I need Making Tax Digital if my income is under £20,000? No. If your qualifying income is £20,000 or less and you are not already using it, you are automatically exempt, including after the lowest threshold arrives on 6 April 2028. HMRC tests income before expenses, not profit. Your takings. Qualifying income is self-employment and property income before expenses, which HMRC also calls turnover. A trader with £17,500 profit can still have qualifying income well over £20,000. No. GOV.UK lists qualifying income of £20,000 or less as an automatic exemption, so there is nothing to apply for. You still file your Self Assessment tax return as normal. No. Pay from a job, dividends, the State Pension, private pensions and a partner's share of partnership profit are all left out. Only self-employment and property income count. Read the full answer, with every source, at rightotax.co.uk.