MTD for VAT — Already Live
MTD for VAT became mandatory for most VAT-registered businesses on 1 April 2019 and was extended to all VAT-registered businesses on 1 April 2022. There is no further start date to wait for — if you are VAT-registered, MTD applies now.
MTD for Income Tax Phase 1 (April 2026)
From 6 April 2026, MTD for Income Tax applies to sole traders and landlords whose qualifying income exceeds £50,000.
MTD for Income Tax Phase 2 (April 2027)
From 6 April 2027, the threshold falls to £30,000, bringing more sole traders and landlords into MTD.
MTD for Income Tax Phase 3 (April 2028)
From 6 April 2028, the threshold falls again to £20,000, extending MTD to nearly all sole traders and landlords with meaningful self-employment or property income.
MTD for Corporation Tax — Future Plans
HMRC is exploring how to extend MTD to limited companies. No mandatory start date has been confirmed.
How to Check Your MTD Start Date
Your start date depends on your qualifying income and tax type. Use our free eligibility check to confirm your position.