MTD for income tax
Making Tax Digital for Income Tax
From April 2026, sole traders and landlords with over £50,000 of qualifying income must keep digital records and report quarterly. The threshold drops to £30,000 in 2027 and £20,000 in 2028.
- Check whether you're in, and from when
- Pick MTD-compatible software
- Get your quarterly updates filed on time
- Find an accountant or bookkeeper who already runs MTD for clients
Work out where you stand
Total sales or fees before expenses. Enter 0 if none.
£
Total rent received before expenses. Enter 0 if none.
£
Result
Yes. MTD applies to you from 6 April 2026
Your qualifying income£55,000
Threshold for this yearover £50,000
What you'll need to do
- Keep digital records of income and expenses in MTD-compatible software.
- Send quarterly updates to HMRC by 7 August, 7 November, 7 February, 7 May.
- Submit a final declaration by 31 January after the end of the tax year.
- Only gross self-employment and property income counts. Employment income, pensions and partnership income don't.
- Your income in the earlier tax year decides whether you're in. If it changes, so might your start date.
- Some people are exempt automatically, for example trustees and personal representatives. Partnerships aren't in yet.
- If you can't use digital tools because of age, health, disability, religious belief or no internet access, you can apply to HMRC for an exemption.
- There are no penalty points for late quarterly updates in 2026 to 2027. They apply from 2027 to 2028.
For guidance only, not tax advice. Based on 2026 to 2027 rates, last checked 3 November 2026.
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