Freedom Isn’t Free UK Personal Finance
Self-Employed
Making Tax Digital for Income Tax: When It Hits You
Making Tax Digital for Income Tax replaces one annual Self Assessment return with four quarterly updates plus a final declaration, filed through HMRC-recognised software. It starts on 6 April 2026 for sole traders and landlords with qualifying income over GBP 50,000, then GBP 30,000 from April 2027 and GBP 20,000 from April 2028.
Making Tax Digital for Income Tax: who is affected and when
| Qualifying income threshold | You must start using MTD from | Income year HMRC checks |
|---|---|---|
| More than GBP 50,000 | 6 April 2026 | Your 2024/25 tax return |
| More than GBP 30,000 | 6 April 2027 | Your 2025/26 tax return |
| More than GBP 20,000 | 6 April 2028 | Your 2026/27 tax return |
| GBP 20,000 or less | Not yet mandated | No date announced as of June 2026 |