Business examples

One self-employment income
If your gross income is £10,000 or more, you must enrol in MTD for ITSA

Two or more self-employment incomes
If your gross income is £10,000 or more, you must enrol in MTD for ITSA for each income stream which is £10,000 or more

If you are paid via PAYE only
You are not included in MTD for ITSA

If you receive incomes from both self-employment and property
If your income is below £10,000 (excluding any income from employment paid through payroll attracting PAYE and NI) but you have property income which when added to your self-employed income takes you to £10,000 or more, you will have to enrol in MTD for ITSA for each self-employment income and property income.