Making Tax Digital persona tests
Made-up sole traders and landlords: when Making Tax Digital for Income Tax starts for them and any exemption, their late submission penalty points, and late payment penalties. Each answer was worked out by hand from GOV.UK’s rules and checked through the API.
26 customers: 26 passed. Open a customer to see each figure and how it was worked out.
M01 Tom: Sole trader, turnover £60,000 in 2024 to 2025
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £60,000
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital from£60,000 is over £50,000 | 2026-04-06 | 2026-04-06 | Match |
M02 Priya: Sole trader (£30,000) and landlord (£25,000) in 2024 to 2025
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £55,000
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital from£30,000 + £25,000 = £55,000, over £50,000 | 2026-04-06 | 2026-04-06 | Match |
M03 Ollie: £48,000 in 2024 to 2025, £33,000 in 2025 to 2026
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £48,000
- Qualifying income for 2025 to 2026: £33,000
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital from£48,000 is not over £50,000; £33,000 is over £30,000 | 2027-04-06 | 2027-04-06 | Match |
M04 Fatima: Half of a jointly let block: rents of £50,000 in 2025 to 2026 and £42,000 in 2026 to 2027
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2025 to 2026: £25,000
- Qualifying income for 2026 to 2027: £21,000
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromher share £25,000 is not over £30,000; £21,000 is over £20,000 | 2028-04-06 | 2028-04-06 | Match |
M05 George: Landlord, £70,000 in 2024 to 2025, claims Married Couple's Allowance
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £70,000
- Their 2024 to 2025 return included: married_couples_allowance
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromover £50,000, but exempt until HMRC sets a date, with no need to apply | Not because of this income | Not because of this income | Match |
| Exemption | married_couples_allowance, automatic | married_couples_allowance, automatic | Match |
M06 Hana: Farmer, £52,000 in 2024 to 2025 with averaging relief, £45,000 in 2025 to 2026
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £52,000
- Qualifying income for 2025 to 2026: £45,000
- Their 2024 to 2025 return included: averaging_relief
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromaveraging relief exempts 2026 to 2027 only; £45,000 is over £30,000, so from April 2027 | 2027-04-06 | 2027-04-06 | Match |
| Exemption | averaging_relief, automatic | averaging_relief, automatic | Match |
M07 Ivan: £40,000 in 2025 to 2026, expects to claim Blind Person's Allowance
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2025 to 2026: £40,000
- They expect: blind_persons_allowance
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromover £30,000; he can apply for an exemption | Not because of this income | Not because of this income | Match |
| Exemption | blind_persons_allowance, apply | blind_persons_allowance, apply | Match |
M08 Jo: Partner in a business partnership, no other business income
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £0
- Qualifying income for 2025 to 2026: £0
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital frompartnership profit does not count | Not because of this income | Not because of this income | Match |
M09 Kemi: New sole trader, £12,000 so far by 5 October 2026
Passed
Covers: when Making Tax Digital starts
What they told us
- £12,000 so far, to 5 October 2026
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital from£12,000 x 365 / 183 = £23,934.43, over £20,000, so from April 2028 if it stays over | Not because of this income | Not because of this income | Match |
| This year's income is heading for£12,000 x 365 / 183 = £23,934.43, over £20,000, so from April 2028 if it stays over | £23,934.43 | £23,934.43 | Match |
M10 Lee: Non-resident with UK property income of £35,000 in 2025 to 2026
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2025 to 2026: £35,000
- They expect: residence_page
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromthe SA109 exemption is only for 2026 to 2027; £35,000 is over £30,000 | 2027-04-06 | 2027-04-06 | Match |
M11 Mo: £50,000 exactly in 2024 to 2025, £30,000 exactly in 2025 to 2026, £20,000 exactly in 2026 to 2027
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £50,000
- Qualifying income for 2025 to 2026: £30,000
- Qualifying income for 2026 to 2027: £20,000
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromthe thresholds are 'over': none is over | Not because of this income | Not because of this income | Match |
M12 Nell: £80,000 in 2024 to 2025, cannot use software because of her health
Passed
Covers: when Making Tax Digital starts
What they told us
- Qualifying income for 2024 to 2025: £80,000
- They expect: digitally_excluded
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Uses Making Tax Digital fromshe applies for the digitally excluded exemption | Not because of this income | Not because of this income | Match |
| Exemption | digitally_excluded, apply | digitally_excluded, apply | Match |
N01 Sam: Sent his second update for 2026 to 2027 a month late
Passed
Covers: penalty points
What they told us
- 2026/27:2: sent 2026-12-07
- On 01 June 2027
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty pointsno points for late quarterly updates in 2026 to 2027 | 0 | 0 | Match |
| Penalties | £0.00 | £0.00 | Match |
| At the threshold | No | No | Match |
N02 Ruth: First update of 2027 to 2028 late, and her 2026 to 2027 return late
Passed
Covers: penalty points
What they told us
- 2027/28:1: sent 2027-09-01
- 2026/27:return: sent 2028-02-15
- On 01 March 2028
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty points1 point each; below 4, no penalty | 2 | 2 | Match |
| Penalties | £0.00 | £0.00 | Match |
| At the threshold | No | No | Match |
N03 Dev: Missed all four 2027 to 2028 updates
Passed
Covers: penalty points
What they told us
- 2027/28:1: not sent
- 2027/28:2: not sent
- 2027/28:3: not sent
- 2027/28:4: not sent
- On 01 June 2028
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty pointsthe 4th point reaches the threshold: £200 | 4 | 4 | Match |
| Penalties | £200.00 | £200.00 | Match |
| At the threshold | Yes | Yes | Match |
N04 Dev: As N03, and his 2027 to 2028 return is not sent by 31 January 2029
Passed
Covers: penalty points
What they told us
- 2027/28:1: not sent
- 2027/28:2: not sent
- 2027/28:3: not sent
- 2027/28:4: not sent
- 2027/28:return: not sent
- On 15 February 2029
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty pointsanother missed deadline at the threshold: £200 more | 4 | 4 | Match |
| Penalties | £400.00 | £400.00 | Match |
| At the threshold | Yes | Yes | Match |
N05 Bea: One late update (7 August 2027 deadline), then everything on time
Passed
Covers: penalty points
What they told us
- 2027/28:1: sent 2027-08-20
- On 08 August 2029
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty pointsthe point is removed 24 months after the deadline, on 7 August 2029 | 0 | 0 | Match |
| Penalties | £0.00 | £0.00 | Match |
| At the threshold | No | No | Match |
N06 Cal: Four late updates in 2027 to 2028, all sent later, then 12 months on time
Passed
Covers: penalty points
What they told us
- 2027/28:1: sent 2027-09-01
- 2027/28:2: sent 2027-12-01
- 2027/28:3: sent 2028-03-01
- 2027/28:4: sent 2028-06-01
- On 01 June 2029
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty points£200 at the 4th point; then 12 months on time after the last missed deadline (7 May 2028), with nothing outstanding: all points removed on 7 May 2029 | 0 | 0 | Match |
| Penalties | £200.00 | £200.00 | Match |
| At the threshold | No | No | Match |
N07 Ada: Volunteer: late updates and a late 2026 to 2027 return
Passed
Covers: penalty points
What they told us
- 2026/27:1: sent 2026-09-01
- 2027/28:1: sent 2027-09-01
- 2026/27:return: sent 2028-03-01
- On 01 April 2028
- Volunteer
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty pointsvolunteers get no points for updates; the late return is 1 point (threshold 2) | 1 | 1 | Match |
| Penalties | £0.00 | £0.00 | Match |
| At the threshold | No | No | Match |
N08 Ada: Volunteer with late 2026 to 2027 and 2027 to 2028 returns
Passed
Covers: penalty points
What they told us
- 2026/27:return: sent 2028-03-01
- 2027/28:return: sent 2029-03-01
- On 01 April 2029
- Volunteer
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Penalty points2 points reach the volunteers' threshold: £200 | 2 | 2 | Match |
| Penalties | £200.00 | £200.00 | Match |
| At the threshold | Yes | Yes | Match |
L01 Late payment L01: 10 days late
Passed
Covers: late payment penalties
What they told us
- £10,000 of tax for 2026 to 2027
- Paid 10 days late
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Late payment penaltiesup to 15 days: nothing | £0.00 | £0.00 | Match |
L02 Late payment L02: 20 days late
Passed
Covers: late payment penalties
What they told us
- £10,000 of tax for 2026 to 2027
- Paid 20 days late
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Late payment penalties3% of £10,000 | £300.00 | £300.00 | Match |
L03 Late payment L03: 45 days late
Passed
Covers: late payment penalties
What they told us
- £10,000 of tax for 2026 to 2027
- Paid 45 days late
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Late payment penalties£300 + £300 + £10,000 x 10% x 15 / 365 = £41.10 | £641.10 | £641.10 | Match |
L04 Late payment L04: 25 days late
Passed
Covers: late payment penalties
What they told us
- £10,000 of tax for 2026 to 2027
- Paid 25 days late
- Their first year
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Late payment penaltiesfirst year: nothing within 30 days | £0.00 | £0.00 | Match |
L05 Late payment L05: 60 days late
Passed
Covers: late payment penalties
What they told us
- £5,000 of tax for 2027/28
- Paid 60 days late
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Late payment penalties4% = £200, 4% = £200, £5,000 x 10% x 30 / 365 = £41.10 | £441.10 | £441.10 | Match |
L06 Late payment L06: 800 days late
Passed
Covers: late payment penalties
What they told us
- £10,000 of tax for 2026 to 2027
- Paid 800 days late
| Figure | Worked out by hand | Service | Result |
|---|---|---|---|
| Late payment penalties£300 + £300 + the daily rate for up to 2 years: £10,000 x 10% x 730 / 365 = £2,000 | £2,600.00 | £2,600.00 | Match |