UK Making Tax Digital for Income Tax: thresholds and dates
Making Tax Digital for Income Tax applies to qualifying sole traders and landlords by reference to earlier income. The published start dates depend on the tax year being assessed, not just current turnover.
On this page
- From 6 April 2026
- Qualifying income over £50,000 in 2024 to 2025.
- From 6 April 2027
- Qualifying income over £30,000 in 2025 to 2026.
- From 6 April 2028
- Qualifying income over £20,000 in 2026 to 2027.
Published thresholds and corresponding start dates
HMRC’s current guidance gives a start date of 6 April 2026 for qualifying income over £50,000 in 2024 to 2025; 6 April 2027 for income over £30,000 in 2025 to 2026; and 6 April 2028 for income over £20,000 in 2026 to 2027. Each threshold is stated as over, not at least. HMRC, Making Tax Digital for Income Tax (opens in a new tab).
The scope is sole traders or landlords registered for Self Assessment who receive self-employment or property income, or both, and exceed the relevant qualifying-income threshold. HMRC says partnership implementation dates will be set out later; this page supplies no partnership date. HMRC, Making Tax Digital for Income Tax (opens in a new tab).
HMRC reviews qualifying income each tax year and writes when the relevant threshold is exceeded. The published guidance says that absence of a letter does not remove responsibility for meeting the rules. HMRC, Making Tax Digital for Income Tax (opens in a new tab).
Qualifying income is not profit or all taxable income
Qualifying income is total self-employment and property income before expenses, also called turnover. It may come from several sources. HMRC assesses the relevant Self Assessment return; employment income, dividends, pensions and an individual partner’s share of partnership profit do not count towards qualifying income. HMRC, Qualifying income for Making Tax Digital (opens in a new tab).
Separate published rules address ceased income sources, amendments to returns, accounting periods, jointly owned property and tax residence. This guide does not turn those cases into a single universal turnover test. HMRC, Qualifying income for Making Tax Digital (opens in a new tab).
Exemptions and scope
Exemptions can apply, including digital exclusion. An exempt person does not need to use Making Tax Digital for Income Tax but continues reporting income and gains through Self Assessment. An income threshold alone does not settle an exemption. HMRC, Making Tax Digital for Income Tax (opens in a new tab).
This is general information adapted from HMRC material under the Open Government Licence v3.0, without endorsement. No matching UK calculator or worked qualifying-income calculation is available here. The site does not provide compatible reporting software, submit returns or determine an individual start date. HMRC, Making Tax Digital for Income Tax (opens in a new tab).