Do you need Making Tax Digital — and when?
If you are a sole trader or a landlord, HMRC is changing how you report your income. Answer three questions and see whether it applies to you, which date you are caught by, and why.
Check if it applies to you
Three questions. Nothing is sent anywhere — the answer is worked out on your own phone.
Your next step
Find software that fits your situation
Compare free and paid options for sole traders, landlords and people using spreadsheets. See the price, bank feeds, quarterly updates and year-end filing support side by side.
View the product comparison table →The three start dates
Which date catches you depends on your qualifying income in a particular tax year. HMRC works it out from the Self Assessment return you have already filed.
| Qualifying income | Based on tax year | You must use MTD from |
|---|---|---|
| More than £50,000 | 2024 to 2025 | 6 April 2026 |
| More than £30,000 | 2025 to 2026 | 6 April 2027 |
| More than £20,000 | 2026 to 2027 | 6 April 2028 |
The thresholds are on qualifying income before expenses. A landlord with £34,000 of rent and £12,000 of costs has qualifying income of £34,000, not £22,000.
The £30,000 threshold is the one catching people out
It is based on your 2025 to 2026 return — a tax year that has already ended. Your figure for it is fixed. If it is over £30,000, you are in from 6 April 2027 and there is nothing you can now do to change that. What the 2027 deadline means.
What Making Tax Digital actually asks of you
Three things change, and one thing does not.
- Digital records. Income and expenses recorded in software, not only on paper.
- Quarterly updates. Four summaries a year sent from that software. See the deadlines.
- Compatible software. Something HMRC recognises — including bridging software for spreadsheets.
- Unchanged: you still finish the year with a tax return, and it is still due by 31 January.
Free email updates
Keep me updated about MTD
Get occasional MTD updates relevant to your start date. Leave your email address to join the list.
Here is precisely what you are signing up for:
- Updates about MTD deadlines and changes to the rules.
- Software news only if you choose the optional yes below.
- No daily newsletter. You can leave the list at any time.
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Read next
- MTD for sole traders What changes, what it costs, and the five things to do before your start date.
- Do I need Making Tax Digital? The plain-English version of who is in and who is out.
- MTD for landlords Joint ownership, one property, mortgage interest, and what counts.
- What counts as qualifying income The single figure everything turns on — and what to leave out.
- What are quarterly updates? What you send, when, and what happens if you are late.
- MTD software compared Real prices, what each one files, and where free does the job.
- Exemptions and exclusions Who is out of scope even when they are over a threshold.
- The 6 April 2027 deadline Why the £30,000 band is already decided by a return you have filed.
Common questions
Who does Making Tax Digital for Income Tax apply to?
Sole traders and landlords who are registered for Self Assessment and have income from self-employment or property, or both. It applies once your qualifying income is over the threshold for your start date: more than £50,000 from 6 April 2026, more than £30,000 from 6 April 2027, and more than £20,000 from 6 April 2028.
What is qualifying income?
Your total income from self-employment and property before expenses — turnover, not profit. It does not include employment income taxed through PAYE, dividends, the State Pension, private pensions, or your share of profit from a partnership.
When does Making Tax Digital for Income Tax start?
It started on 6 April 2026 for people with qualifying income over £50,000 in the 2024 to 2025 tax year. The £30,000 threshold follows on 6 April 2027, and the £20,000 threshold on 6 April 2028.
What will I have to do under Making Tax Digital?
Keep digital records of your self-employment and property income and expenses, send HMRC quarterly updates from compatible software, and submit your tax return through that software at the end of the year.
Do I have to stop using spreadsheets?
No. You can keep records in a spreadsheet as long as you use bridging software that connects to it and sends your updates to HMRC. GOV.UK lists which products do this.
What happens if my income is below £20,000?
No start date has been announced for qualifying income of £20,000 or less, so you are not currently within scope. Your position can change if your income rises, so it is worth checking again each year after you file.
Where this comes from
Everything on this page traces to GOV.UK. Last checked 2026-08-11. If GOV.UK says something different, GOV.UK is right and we are wrong — please tell us.
- Check if you need to use Making Tax Digital for Income Tax
- Find out if and when you need to use Making Tax Digital for Income Tax
- Work out your qualifying income for Making Tax Digital for Income Tax
- Use Making Tax Digital for Income Tax
- Choose the right software for Making Tax Digital for Income Tax
Checked against GOV.UK on 2026-08-11. See every source we used.