Work out your qualifying income for Making Tax Digital for Income Tax
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Find out what counts as qualifying income from self-employment and property when using Making Tax Digital for Income Tax.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 6
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out what counts as qualifying income from self-employment and property when using Making Tax Digital for Income Tax. Consult the original guidance for current legal and operational details.
Contents
- What qualifying income is
- Working out your qualifying income
- Ceased income sources
- Ceasing a single self-employment or property income source
- Ceasing all sources of self-employment or property income
- If you need to change your Self Assessment tax return
- If you make a change before the start of a tax year
- If you make a change after the start of a tax year
- If your accounting period is longer or shorter than 12 months
- What's included in your qualifying income
- If you get income from a jointly owned property
- If you use the cash basis and are VAT registered
- If you're a beneficiary of a bare trust
- If you're a beneficiary of an interest in possession trust
- If the transactions in UK land rules apply
- If you receive disguised investment management fees or income-based carried interest
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Work out your qualifying income for Making Tax Digital for Income Tax’ (updated 11 September 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026