Making Tax Digital: getting ready
Understand digital records and quarterly updates.
MTD for Income Tax applies from 6 April 2026 where qualifying income in 2024/25 exceeded £50,000; from April 2027 where 2025/26 qualifying income exceeds £30,000; and from April 2028 where 2026/27 qualifying income exceeds £20,000, subject to exemptions. Qualifying income is gross self-employment and property income combined, rather than profit. Compatible software and a reviewed record-keeping process are essential. Quarterly updates do not replace the annual tax return.
Your next steps
Gather your current records, identify upcoming deadlines and discuss how the rules affect your circumstances.
Guidance reviewed 1 October 2026. Check the current official rules before acting.