What counts as qualifying income for Making Tax Digital?

Your total income from self employment and property before expenses. HMRC calls it turnover, and it is the figure that catches most landlords out.

It is not your profit. A landlord taking £30,000 in rent with a £22,000 mortgage and £4,000 of costs has qualifying income of £30,000, not £4,000.

Self employment and property are added together. Two properties and a bit of freelance work are one number, not three.

What does not count: employment income through PAYE, your share of a partnership profit, dividends, the State Pension and private pensions. So a full time job alongside a rental does not push you over on its own.

The working is on gov.uk.