When to start using Making Tax Digital for Income Tax

Making Tax Digital for Income Tax will become mandatory in phases, starting from 6 April 2026 if your qualifying income is £30,000 or more.

The government has announced that if your total gross income from self-employment and property is over £20,000, you’ll also need to use Making Tax Digital for Income Tax in the future.

If you become a sole trader or a landlord after 6 April 2026

You will start using Making Tax Digital for Income Tax after you have submitted your first Self Assessment tax return, but you can choose to voluntarily sign up at any time.

Who will need to use the service from 6 April 2026

You’ll need to use Making Tax Digital for Income Tax from 6 April 2026 if all of the following apply. You:

• are an individual registered for Self Assessment

• get income from self-employment or property, or both, before 6 April 2025

• have a qualifying income of more than £50,000 in the 2024 to 2025 tax year

  
  

What will happen by 6 April 2026

1. You need to submit your Self Assessment tax return for the 2024 to 2025 tax year by 31 January 2026.

2. HMRC will review your return and check if your qualifying income is more than £50,000.

3. If it is, HMRC will write to you and confirm that you must start using Making Tax Digital for Income Tax by 6 April 2026. If you have an agent, they can do this on your behalf.

4. You or your agent must find software that works with Making Tax Digital for Income Tax and authorise it.

5. You or your agent must sign up for Making Tax Digital for Income Tax.