Do I need Making Tax Digital for Income Tax?

Clear answer

You need Making Tax Digital for Income Tax if all of the following apply: you are a sole trader or landlord registered for Self Assessment; you get income from self-employment or property (or both); and your qualifying income is over the published threshold for the relevant tax year.

Threshold waves (published)

• Qualifying income over £50,000 for 2024 to 2025 → use MTD from 6 April 2026
• Qualifying income over £30,000 for 2025 to 2026 → use MTD from 6 April 2027
• Qualifying income over £20,000 for 2026 to 2027 → use MTD from 6 April 2028

You still submit a Self Assessment return for the tax year before you start MTD. HMRC may write to you, but it remains your responsibility to check.

Worked example

You are a sole trader on Self Assessment. Your 2024/25 self-employment turnover (before expenses) was £62,000. Property income: £0.

• Qualifying income £62,000 is over £50,000
• You should use MTD for Income Tax from 6 April 2026

If instead your 2025/26 turnover will be £35,000 (over £30,000), the start date linked to that year is 6 April 2027.

Check your scope (free)

Open the free MTD ScopeCheck tool

Prefer the official checker? Use GOV.UK — find out if and when you need MTD for Income Tax.