Clear answer
If your qualifying income is over £20,000 for tax year 2026 to 2027, you will need to use Making Tax Digital for Income Tax from 6 April 2028 (unless exempt).
This sits below the earlier waves: over £50,000 → from 6 April 2026; over £30,000 → from 6 April 2027.
Worked example
Landlord + small side hustle. In 2026/27 you expect:
- Property rents received (gross): £18,000
- Self-employment turnover: £4,500
- Combined qualifying income: £22,500 (over £20,000)
On those figures you would be in the April 2028 wave. Always use GOV.UK’s definition of what counts (and what does not, such as partnership profit share as an individual partner).
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.
Related: £50,000 wave from April 2026 · MTD for landlords.
Software · affiliate link disclosed
If you may be in scope
In-scope sole traders and landlords need HMRC-recognised software for digital records and quarterly updates. HMRC does not recommend a product. Start with the official HMRC software finder. One paid option we can refer:
Sage Accounting (Sage Business Cloud Accounting) is paid cloud accounting for small businesses and VAT-registered sole traders. This programme pays on that product, not on Sage’s free Sole Trader app.
Ad / Affiliate disclosure. This is an affiliate link. If you buy Sage Accounting through it, we may earn a commission at no extra cost to you. We only show this Sage link on in-scope results. This site is not affiliated with HMRC. Not tax advice — confirm scope and software on GOV.UK.
GOV.UK sources
Free MTD deadline calendar
Import every MTD for Income Tax quarterly update and tax return date for 2026/27 and 2027/28 into your calendar in one go.
Free. Unofficial. Not tax advice.