Use gross figures before tiles, adhesive, and grout costs are deducted, and include any CIS deductions already taken.
If you're a self-employed floor or wall tiler, working directly for homeowners or as a subcontractor for builders and bathroom fitters, Making Tax Digital applies to you the same way it applies to any sole trader. Tiling has seen strong demand growth in recent years, and many tilers work at least partly through the Construction Industry Scheme (CIS), which has its own quirk worth understanding for MTD.
Yes, if your gross tiling 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 invoiced amount before expenses, tiles, adhesive, grout and tools are all deducted afterwards, not before, when checking your threshold.
| Expense Category | Examples |
|---|---|
| Materials | Tiles, adhesive, grout, trims, and levelling compound |
| Tools and equipment | Tile cutters, mixers, and laser levels, via capital allowances for larger items |
| Vehicle costs | Van running costs or mileage, at the current HMRC rate |
| Insurance | Public liability insurance |
Marek's £39,500 uses his gross CIS invoice amount, not the £14,000 he actually received after the 20% deduction. His combined income sits between £30,000 and £50,000, so he falls into Phase 2, joining MTD from April 2027.
Your gross invoice amount, before the CIS deduction. The CIS deduction is tax paid in advance on your behalf, it doesn't reduce your gross trading income for the MTD threshold check.
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.
Yes, initially. A supply-and-fit price counts as gross income in full, with tile and material costs claimed back separately as expenses, reducing your taxable profit but not the gross figure used for your MTD threshold check.
Both are simply added together as your total gross self-employment income for the MTD threshold check, there's no separate treatment for CIS versus direct client work.
Any HMRC-recognised MTD software works. If you work under CIS, look for software that can record gross invoice amounts and CIS deductions separately, most construction-focused accounting apps handle this well.
Our free calculator checks your exact threshold, deadlines, and recommends the easiest software for your record-keeping.
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