About this site

MTD Checker is a free, independent tool that answers three questions about Making Tax Digital for Income Tax: do I need it, from when, and what are my dates and penalties. It is run by a private individual, not by a company, an accountancy firm or a software vendor, and it has no connection with HMRC.

Where the rules come from

Every rule is taken from GOV.UK guidance published by HMRC. Each page lists its sources with the “last updated” date GOV.UK showed when we read it. The calculations are covered by automated tests that reproduce the worked examples published on GOV.UK. When GOV.UK leaves a point open, the page says so rather than guessing.

How it is kept up to date

The rules are re-checked after each UK Budget and whenever the GOV.UK guidance changes. The date of the last check is at the bottom of every page.

What it is not

This is not tax advice. HMRC’s letter and your HMRC online account are the only authoritative answer about your own situation. Read the disclaimer.

Hosting

The site is hosted by Cloudflare, Inc., 101 Townsend St, San Francisco, CA 94107, USA.