Making Tax Digital · Free tool
Does Making Tax Digital apply to you?
MTD thresholds are based on gross income: your total fees before commission, expenses and mileage. Not your profit, not your take-home.
Making Tax Digital for Income Tax has been live since 6 April 2026 for gross income over £50,000, and it reaches £30,000 from 6 April 2027.
Enter your 2025/26 figures to see where you stand.
Enter your self-employed income for 6 April 2025 to 5 April 2026.
Total from all agencies and direct bookings, before expenses and before commission is deducted
Teaching, session work, or any other freelance earnings
This calculator is a guide only. Consult HMRC or an accountant for advice specific to your situation.
Why gross income catches more performers than they expect
Most performers think in net terms: what actually lands in the bank after the agency takes its cut. HMRC doesn't. The threshold is based on your fees before anything comes off.
If an agency acting as your agent collects an £800 fee and pays you £680 after £120 commission, your gross income for MTD purposes is £800, not £680. Commission is an allowable expense, not a reduction in gross income. If the agency books the gig itself and pays you a fee to perform, what it pays you counts instead. Mileage, equipment and every other expense work the same way: they reduce your tax bill, not your MTD threshold.
A working singer doing 40 gigs at an average of £800 has a gross income of £32,000, above the £30,000 threshold that applies from 6 April 2027. If that was their 2025/26 income, they're in from next April, even if their taxable profit is well below that after expenses.
What to do if MTD applies to you
Digital records have been required since 6 April 2026 for anyone over £50,000, and they're required from 6 April 2027 for anyone over £30,000. A spreadsheet can work if it's digitally linked to compatible software; a notes app or a shoebox of statements won't. HMRC won't sign you up automatically, so sign up through GOV.UK before your start date.
Quarterly updates are due on 7 August, 7 November, 7 February and 7 May. HMRC isn't issuing penalty points for late quarterly updates in 2026/27, but that only covers people who joined in April 2026. If you join in April 2027, points apply from your first update.
Gigflow handles the record-keeping side. Every gig you add is a dated digital record of the fee, the agency and the venue, with mileage and expenses logged alongside it, all running April to April. It doesn't submit to HMRC yet, so the quarterly update itself goes through bridging software or your accountant.
For the full picture, including who's in from April 2027, how agency fees count and the deadlines for your first year, read the complete MTD guide for performers.
Frequently asked questions
Disclaimer: This calculator is a guide only and does not constitute financial advice. Thresholds are based on HMRC guidance as of September 2026. Speak to a qualified accountant or tax adviser for advice specific to your circumstances. You can verify MTD requirements directly on GOV.UK.
