MTD for Doulas & Birth Coaches —
Packages, Deposits and Your Threshold
Use gross package fees before training, insurance, or on-call travel costs are deducted.
- The same £50k / £30k / £20k phased MTD thresholds apply as any self-employed sole trader, whether you offer birth support, postnatal packages, or both.
- Package deposits taken when a client books you, often months before their due date, count as income when received under the cash basis, not when the birth takes place.
- Training courses, professional association membership, and on-call travel are all standard allowable expenses.
If you work as a self-employed doula or birth coach, offering birth support packages, postnatal care, or both, Making Tax Digital applies to you the same way it applies to any sole trader. Doula work is typically booked as a package months in advance, which is worth understanding clearly for your MTD figures.
Are You Affected by MTD as a Doula or Birth Coach?
Yes, if your gross doula income, plus any other self-employment income, exceeds the relevant threshold:
| Tax Year Assessed | Threshold | MTD Start Date |
|---|---|---|
| 2024–25 | Over £50,000 | 6 April 2026. Live since April 2026 |
| 2025–26 | Over £30,000 | 6 April 2027 |
| 2026–27 | Over £20,000 | 6 April 2028 |
Your gross income is your total package fees received before expenses, training, insurance, and travel are all deducted afterwards, not before, when checking your threshold.
Package Deposits and the Cash Basis
Most doulas and birth coaches book clients onto a full package, covering prenatal visits, on-call availability around the due date, and often postnatal support, with a deposit paid at booking, sometimes six months or more before the due date, and the balance paid in instalments or by a set point in the pregnancy. Under the cash basis, which most self-employed doulas use, each payment counts as income when received, this can mean a run of bookings taken in one tax year shows up in that year's figures, well before the births themselves occur.
What You Can Claim
| Expense Category | Examples |
|---|---|
| Training | Doula training courses and certification |
| Professional membership | Doula UK or similar association membership |
| Insurance | Public liability and professional indemnity insurance |
| Travel | Mileage for on-call attendance and client visits, at the current HMRC rate |
| Equipment | Birth support aids such as TENS machines or birth balls |
Records for Packages, Deposits and On-Call Periods
Doulas typically sell a package that covers antenatal visits, being on call and the birth itself, with a deposit paid months before. Recording when each payment arrives keeps the quarters honest.
- Record each package: client, price, deposit, balance and expected due date.
- Record deposits on receipt, and record the balance when it is paid.
- Keep training, certification and membership costs, such as those from a doula organisation.
- Keep insurance, DBS-related costs and first aid training with receipts.
- Log mileage to antenatal visits and births.
Common Mistakes Doulas and Birth Coaches Make
- Recording the whole package at the birth. A deposit is income when it arrives, which may be months earlier.
- Forgetting classes and workshops. Antenatal classes and postnatal sessions add to your total.
- Treating cancelled bookings as lost income. A deposit you keep is income, and a deposit you return is not.
- Ignoring on-call costs. Childcare while on call is generally not a business cost, so do not claim it without advice.
- Skipping the log. A record of births attended makes mileage claims straightforward.
A Sample Quarter: What the Update Looks Like
A sample quarter for a doula supporting a few births and teaching an antenatal class.
| Q2: 6 July to 5 October 2026 | Amount |
|---|---|
| Package deposits received | £2,800 |
| Package balances paid | £3,600 |
| Antenatal classes and workshops | £900 |
| Total income | £7,300 |
| Training and memberships | £480 |
| Mileage and parking | £620 |
| Insurance | £210 |
| Phone and printing | £140 |
| Total expenses | £1,450 |
| Profit for the quarter | £5,850 |
Deposits received this quarter for births due later still count now. That can make one quarter look larger than the work delivered.
Worked Example
Natasha — Self-employed birth and postnatal doula
Natasha's combined income of £24,300 sits between £20,000 and £30,000, so she falls into Phase 3, joining MTD from April 2028, based on her 2026–27 income.
Frequently Asked Questions
When does a package deposit count as income, when received or when the birth happens?
Under the cash basis, which most self-employed doulas use, a deposit counts as income in the tax year you actually receive it, not when the birth takes place, which could be months later.
What's the MTD threshold for doulas and birth coaches?
The same as any self-employed sole trader: over £50,000 gross income in 2024–25 means MTD from April 2026, over £30,000 in 2025–26 means April 2027, over £20,000 in 2026–27 means April 2028.
Does postnatal support income count differently from birth support packages?
No, both are simply combined into one gross trading income total for your MTD threshold check, there's no separate treatment for the two types of package.
Can I claim my doula training course as an expense?
Yes, training and certification costs required to practise as a doula are standard allowable business expenses.
What software do I need as a self-employed doula?
Any HMRC-recognised MTD software works. The main practical need is recording deposits and balances in the tax year they're actually received, which standard software handles through ordinary income tracking.
Check Your Full MTD Position
Our free calculator checks your exact threshold, deadlines, and recommends the easiest software for your record-keeping.
Run Free MTD Check →