TaxSimba — Making Tax Digital £30,000 Rule: Who Needs to Prepare for April 2027?
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
Prepare a 2025/26 schedule containing the relevant trade and property income before expenses, with salary kept separate. Keep it beside the April 2027 eligibility check. A later fall in income needs its own analysis rather than replacing the lookback figures.

DECISION TO RESOLVE
Does your preparation use the correct assessment year and income definition?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Locate the 2025/26 trading and property figures.
Notes: ______________________________

2. Record joint-property ownership shares.
Notes: ______________________________

3. Exclude salary, pensions and dividends from this threshold test.
Notes: ______________________________

4. Confirm any earlier MTD obligation or exemption.
Notes: ______________________________

5. Set a pre-April software and record handover date.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/mtd-30000-threshold-2027
Check the current guide and official sources before relying on a deadline or process.