10/02/2026
Making Tax Digital (MTD) for Income Tax mandates that self-employed individuals and landlords with qualifying income over £50,000 must use approved software to keep digital records and send quarterly updates to HMRC, starting April 6, 2026.
Income Tax – based on the level of qualifying income – from the following dates:
• April 2026, if your qualifying income is over £50,000 in the 2024 to 2025 tax year
• April 2027, if your qualifying income is over £30,000 in the 2025 to 2026 tax year
• April 2028, if your qualifying income is over £20,000 in the 2026 to 2027 tax year.