Who Joins MTD in April 2028
Phase three brings in sole traders and landlords with qualifying income between £20,000 and £30,000. From 6 April 2028 they are within MTD for Income Tax.
2028 Quarterly Deadline Schedule
- Q1 (6 Apr 2028 – 5 Jul 2028): due 7 August 2028
- Q2 (6 Jul 2028 – 5 Oct 2028): due 7 November 2028
- Q3 (6 Oct 2028 – 5 Jan 2029): due 7 February 2029
- Q4 (6 Jan 2029 – 5 Apr 2029): due 7 May 2029
Impact of the £20,000 Threshold
The reduced threshold significantly expands the population of taxpayers within MTD, covering many smaller landlords and part-time sole traders for the first time.
Preparing for MTD in 2028
If your qualifying income is between £20,000 and £30,000, you have time to plan: start digital record-keeping, evaluate software and prepare for HMRC registration ahead of April 2028.
Resources and Support
Use our free eligibility check and explore our setup services to prepare for the 2028 start date in good time.