Quick Decision Guide
- VAT-registered? → You need MTD for VAT. Already mandatory.
- Self-employed or landlord with income > £50,000? → MTD for Income Tax from 6 April 2026.
- Self-employed or landlord with income £30,000–£50,000? → MTD for Income Tax from 6 April 2027.
- Self-employed or landlord with income £20,000–£30,000? → MTD for Income Tax from 6 April 2028.
- Self-employed or landlord with income under £20,000? → Not currently in scope. Keep digital records in case the threshold drops further.
- Employee on PAYE only? → MTD does not apply.
- Limited company? → Not currently in MTD. MTD for Corporation Tax has no confirmed start date.
What Counts Towards the £50,000 / £30,000 / £20,000 Threshold
The threshold uses your gross qualifying income — turnover before expenses. Qualifying income for MTD for Income Tax is:
- Self-employment turnover (sole-trader business income).
- UK property rental income (residential and commercial).
Employment income, savings interest, dividends, pensions and overseas income are not counted in the qualifying-income test for MTD scope, but they are still declared at year end as part of your final declaration.
When Do I Need to Act?
If MTD for Income Tax is going to apply to you in April 2026, the practical deadlines to keep in mind are:
- Before 6 April 2026 — choose MTD-compatible software, sign up with HMRC, get your digital records in order.
- 7 August 2026 — first quarterly update due.
- 31 January 2028 — first MTD year-end final declaration due (replacing the Self Assessment return).
What If I'm Not Sure?
If your income is close to a threshold, you have multiple income sources, or you are mid-way through changing your business structure, the answer may not be obvious. Use our free eligibility check, or get in touch and we can confirm in plain English whether MTD applies and when.
Can Someone Set MTD Up for Me?
Yes. Our Making Tax Digital service handles the whole setup: confirming your MTD start date, recommending and configuring HMRC-recognised software, registering you for MTD with HMRC, and preparing your first quarterly update so you start the new system cleanly.