Making Tax Digital for Income Tax
Am I affected by Making Tax Digital?
MTD for Income Tax went live in April 2026 for sole traders and landlords with qualifying income over £50,000. Answer two questions to see if and when you are mandated - and what you need to do about it.
1. Which of these apply to you?
The rollout timeline
April 2026
Live now. Sole traders and landlords with qualifying income over £50,000 in their 2024/25 return are mandated. Around 780,000 taxpayers are in this first wave.
April 2027
The threshold drops to £30,000, based on 2025/26 returns.
April 2028
The threshold drops again to £20,000, based on 2026/27 returns.
Qualifying income means gross income (turnover, not profit) from self-employment and property combined. Figures verified against gov.uk guidance, August 2026.