# Making Tax Digital for Income Tax 2026: who needs it and when

Source: https://kit.andreiturcea.com/guide-mtd.html
Last updated: 2026-10-15 · Last checked against GOV.UK: 2026-10-15


**Short answer:** Making Tax Digital for Income Tax applies from 6 April 2026 if your qualifying income (self-employment plus property income before expenses) was over £50,000 in 2024/25, from 6 April 2027 if over £30,000 in 2025/26, and from 6 April 2028 if over £20,000 in 2026/27.

Last updated: 15 October 2026 · Last checked against GOV.UK: 15 October 2026 · [Markdown version](https://kit.andreiturcea.com/guide-mtd.html.md)

**General information, not tax or financial advice.** Check GOV.UK or speak to a qualified adviser about your own situation.

**Keeping your own records?** The UK Sole Trader Kit is a £9 spreadsheet for Google Sheets and Excel: an income log, expenses mapped to SA103 boxes, a live 2026/27 tax and Class 4 NI estimate, and an invoice template. [See what is inside](https://kit.andreiturcea.com/) · [Get the kit (£9)](https://turceapaul.gumroad.com/l/bmykeg)

Making Tax Digital (MTD) for Income Tax means keeping digital records and sending HMRC a quarterly update from compatible software. It applies to sole traders and landlords registered for Self Assessment.

## When does MTD for Income Tax start, and at what income?

| Qualifying income over | Measured in tax year | Must use MTD from |
|---|---|---|
| £50,000 | 2024/25 | 6 April 2026 |
| £30,000 | 2025/26 | 6 April 2027 |
| £20,000 | 2026/27 | 6 April 2028 |

**Qualifying income is turnover, not profit:** your total self-employment and property income before expenses. Example: £32,000 freelance turnover plus £8,000 rent is £40,000 qualifying income, so you would be in scope from April 2027 if that was your 2025/26 position.

## What do you need to do?

1. Keep digital records of income and expenses.
2. Send a quarterly update for each business (see [deadlines](https://kit.andreiturcea.com/guide-mtd-quarterly-deadlines.html)).
3. Submit your tax return by 31 January after the tax year.
4. Use [compatible software](https://kit.andreiturcea.com/guide-mtd-software.html); spreadsheets plus bridging software are allowed.

To sign up you must be registered for Self Assessment and have submitted a return in the last 2 years. HMRC will not give penalty points for late quarterly updates during 2026/27.

**GOV.UK sources (checked 15 October 2026):**

- [https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax](https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax)
- [https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax)
- [https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates)

**Related**

- [MTD for Income Tax: who needs it and when](https://kit.andreiturcea.com/guide-mtd.html)
- [MTD quarterly update deadlines](https://kit.andreiturcea.com/guide-mtd-quarterly-deadlines.html)
- [MTD software: spreadsheets and bridging](https://kit.andreiturcea.com/guide-mtd-software.html)
- [Self Assessment deadlines 2026/27](https://kit.andreiturcea.com/guide-self-assessment-deadlines.html)
- [Self-employed tax calculator 2026/27](https://calcs.andreiturcea.com/self-employed-tax-calculator.html)

## Frequently asked questions

### Who needs Making Tax Digital for Income Tax?

Sole traders and landlords registered for Self Assessment whose qualifying income (self-employment plus property income before expenses) is over the threshold for the relevant tax year.

### When do I have to start MTD for Income Tax?

From 6 April 2026 if your qualifying income was over £50,000 in 2024/25; from 6 April 2027 if over £30,000 in 2025/26; and from 6 April 2028 if over £20,000 in 2026/27.

### Is qualifying income my profit or turnover?

Turnover. GOV.UK defines qualifying income as total self-employment and property income before expenses, based on the tax return for the earlier tax year.

### Does MTD apply to partnerships?

Not yet. GOV.UK says partnerships will need to use it in future and HMRC will set out the timeline later.

### Do I still file a tax return?

Yes. You still submit a Self Assessment tax return for the year before you start, and the quarterly updates are summaries, not tax returns.

### Can I be exempt?

Possibly, for example if you are digitally excluded. Exempt people still file a normal Self Assessment return. Check the GOV.UK exemptions guidance.

**Want this in a spreadsheet?** If you would rather not build your own tracker, the UK Sole Trader Kit (£9, Google Sheets and Excel) logs income, maps expenses to SA103 boxes, estimates your 2026/27 Income Tax and Class 4 NI, reminds you about payments on account and includes an invoice template. It is a template, not advice, and the free guides here stay free. [See what is inside](https://kit.andreiturcea.com/) · [Get the kit (£9)](https://turceapaul.gumroad.com/l/bmykeg)

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Disclaimer: estimates for information only, not financial, tax or legal advice.