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Do I need Making Tax Digital for Income Tax, and when?

You need it if you're a sole trader or landlord registered for Self Assessment and your qualifying income from self-employment and property is over HMRC's threshold for the relevant tax year. GOV.UK The thresholds are over £50,000 in 2024 to 2025 (start 6 April 2026), over £30,000 in 2025 to 2026 (start 6 April 2027), and over £20,000 in 2026 to 2027 (start 6 April 2028). GOV.UK

What “qualifying income” means

HMRC defines it as your total turnover from self-employment and property, before expenses. It's measured using the Self Assessment return for an earlier tax year, as the table below shows. GOV.UK So a landlord with rent and self-employment income adds the two together.

Start dates at a glance

Will HMRC tell me?

HMRC reviews your Self Assessment return each year and writes to you if your income is over the threshold. GOV.UK If you don't get a letter, HMRC says it's still your responsibility to check if and when you need to use it. GOV.UK

Exemptions

Some people may be exempt, for example if they're digitally excluded. Exempt people still report their income in a Self Assessment tax return. GOV.UK HMRC's guidance explains how to find out if you can get an exemption: Find out if and when you need to use Making Tax Digital for Income Tax.

Partnerships

HMRC says partnerships will also need to use it in future, with a timeline to be set out later. GOV.UK

For an official answer, use HMRC's checking tool on GOV.UK, linked from Find out if and when you need to use Making Tax Digital for Income Tax.

Sources

• Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK, last updated 26 March 2026; checked 10 October 2026)
• Use Making Tax Digital for Income Tax: before you use this guide (GOV.UK, last updated 2 April 2026; checked 10 October 2026)

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