18/08/2026
Who needs to use Making Tax Digital for Income Tax
You need to use Making Tax Digital for Income Tax if all of the following apply:
you’re a sole trader or a landlord registered for Self Assessment
you get income from self-employment or property, or both
your qualifying income is more than the relevant threshold for the tax year — work out your qualifying income
When you need to start using Making Tax Digital for Income Tax depends on your qualifying income within a tax year. If your qualifying income is over:
£50,000 for the 2024 to 2025 tax year, you should’ve started using Making Tax Digital for Income Tax from 6 April 2026 — you can still sign up or sign up your client, if you have not already done so
£30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027
£20,000 for the 2026 to 2027 tax year, you will need to use it from 6 April 2028