Article · Guidance
Find out if and when you need to use Making Tax Digital for Income Tax
HM Revenue & Customs · gov.uk Free Beginner
HMRC's own timetable for MTD for Income Tax, which reaches sole traders and landlords in stages by qualifying income: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, over £20,000 from 6 April 2028.
- Qualifying income over £50,000 in 2024-25 means MTD for Income Tax from 6 April 2026.
- Over £30,000 in 2025-26 means from 6 April 2027; over £20,000 in 2026-27 means from 6 April 2028.
- Partnerships come later; check the page each year.