Does Making Tax Digital for Income Tax apply to me?
The biggest change to Self Assessment in a generation started on 6 April 2026. Whether it has reached you yet depends on one number.
Who is in, and from when
Making Tax Digital for Income Tax applies to sole traders and landlords registered for Self Assessment whose qualifying income passes the threshold for the year:
- Over £50,000 in the 2024/25 tax year: you should already be using it, from 6 April 2026
- Over £30,000 in 2025/26: you join from 6 April 2027
- Over £20,000 in 2026/27: you join from 6 April 2028
Qualifying income is the gross figure, turnover before any expenses come off, from self-employment and property combined. A sole trader turning over £55,000 with £30,000 of expenses is in from April 2026, even though their profit is £25,000.
HMRC reviews your return each year and writes to you if you cross the line. Do not wait for the letter. HMRC says plainly that signing up on time is your responsibility, letter or no letter. GOV.UK has a checker tool where you answer questions about your last three tax years and it tells you when you must start.
What actually changes
Three things. You keep your records digitally instead of on paper or in a shoebox. You use MTD-compatible software, either a full bookkeeping package or bridging software that links a spreadsheet to HMRC. And instead of one annual return you send quarterly updates, then a final tax return.
The quarterly updates are summaries of income and expenses, not tax returns, and HMRC does not see your individual receipts. The deadlines are the same whichever update period your software uses:
| Update period (standard, aligned to the tax year) | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May |
After the fourth update you make any accounting and tax adjustments in the software and submit your tax return by 31 January, same as now. So for the 2026/27 year, the first MTD year for the £50,000 group, the final return lands on 31 January 2028.
Who is exempt
Some people are exempt, for example those who are digitally excluded. If you are exempt you carry on with a normal Self Assessment return. GOV.UK has a page on how to apply for an exemption where one is not automatic.
What to do now
Work out your qualifying income from your last return. If you are over £50,000 and not signed up, do it now: you can still join, but you are already inside the regime. Over £30,000, you have until April 2027 to pick software and get your records digital. That sounds comfortable. It goes quickly.
Sources
All pages checked 20 October 2026.
- Find out if and when you need to use Making Tax Digital for Income Tax: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-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
- Use Making Tax Digital for Income Tax: https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax
Photograph: Kampus Production, Woman Sitting among Cardboard Boxes and Writing on a Piece of Paper on a Desk with a Laptop, via Pexels (free to use under the Pexels Licence). Shown in black and white and darkened by Business Robot.
Menu background photograph: Thang Nguyen, Modern office building interior with glass atrium, via Pexels (free to use under the Pexels Licence). Shown in black and white and darkened by Business Robot.
Business Robot is Researched in Birmingham UK