Clear answer
If you are a sole trader or landlord on Self Assessment and your qualifying income for 2024 to 2025 was over £50,000, you should use Making Tax Digital for Income Tax from 6 April 2026.
How HMRC frames this wave
HMRC reviews Self Assessment returns and may write to people who appear in scope. GOV.UK is clear that not getting a letter does not remove the obligation — you still need to check and prepare.
Later waves: over £30,000 (2025/26 figures) from 6 April 2027; over £20,000 (2026/27 figures) from 6 April 2028. See the £20,000 guide.
Worked example
Self-employed consultant. 2024/25 turnover £71,000; expenses £28,000; profit £43,000.
- Qualifying income for MTD looks at turnover £71,000 (before expenses)
- Over £50,000 → start date 6 April 2026
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: Do I need MTD? · 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.