Everything, before costs
A creator with £35,000 of payouts and brand deals and £15,000 of costs has £35,000 of qualifying income: over the April 2027 limit, though the profit is £20,000.
Content creators
Making Tax Digital for content creators.
Making Tax Digital for Income Tax adds up all your self-employed and property income before costs - every platform, every brand deal. More than £50,000 in 2024 to 2025 and you have been in since April 2026; more than £30,000 in 2025 to 2026 brings you in from April 2027, and more than £20,000 in 2026 to 2027 from April 2028. Under £20,000, it does not apply to you yet.
Who is in
It is your income, not your profit.
One year at a time
HMRC looks at one year's tax return for each start date - 2025 to 2026 for April 2027. Income that swings can bring you in after a big year, so check each year.
A job does not count
Pay from a job is not part of the test. Only self-employed and property income count towards the limit.
In, or not yet
What changes, and what does not.
If you are in
You keep your records in software that works with Making Tax Digital and send four updates a year, by 7 August, 7 November, 7 February and 7 May, then your tax return by 31 January. The updates are your income and costs so far; no tax is paid with them.
If you are not
Most creators are under the limits, and nothing changes: you keep records, register for Self Assessment once you earn over £1,000 a year, and send your tax return by 31 January.
Check your own figures
The free MTD checker tells you from your income whether, and from when, Making Tax Digital applies to you. Making Tax Digital in full.
HMRC sets it out in work out your qualifying income, check if you're eligible and send quarterly updates.
What Stoneledger does
Every platform's income together, and whether MTD applies.
- Every platform's income and your costs in one set of books.
- Whether Making Tax Digital applies to you, from your own figures.
- The four updates and the tax return, each with its date.
In or not, your books in one place.
Every platform's income and your costs together, with the dates that apply to you.