Do I need Making Tax Digital?
Four questions about your income and your tax return. We'll tell you if MTD for Income Tax applies to you, from when, and what you'll need to send.
The rules this checks
Making Tax Digital for Income Tax applies to sole traders and landlords whose qualifying income is over the limit for a tax year. Qualifying income is your turnover from self-employment plus your rent, before any expenses. Pay from a job, pensions and savings don't count.
| Turnover over | In the tax year | You use MTD from |
|---|---|---|
| £50,000 | 2024 to 2025 | 6 April 2026 |
| £30,000 | 2025 to 2026 | 6 April 2027 |
| £20,000 | 2026 to 2027 | 6 April 2028 |
HMRC checks each tax return you send and writes to you before you need to start. You still send a normal tax return for the year before MTD begins.
What MTD means each year
- Keep your business records in software that works with MTD.
- Send a quarterly update of income and expense totals by the 7th of August, November, February and May.
- Send a final declaration by 31 January after the tax year ends. It takes the place of the tax return.
Exemptions
Partnerships don't use it yet. HMRC also exempts people without a National Insurance number, people with a power of attorney or a deputy acting for them, and Lloyd's members. Foster and kinship carers claiming qualifying care relief, and people claiming averaging relief, are exempt until April 2027. If your age, a health condition, a disability, your religion or where you live stops you using software, you can apply to HMRC to be treated as digitally excluded.
Source: Find out if and when you need to use Making Tax Digital for Income Tax and MTD exemptions, GOV.UK. Checked 28 Oct 2026.