Do I need Making Tax Digital for Income Tax?
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In short: Yes from 6 April 2026 if you are a sole trader or landlord with over £50,000 of qualifying self-employment and property income on your 2024/25 return. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028. Qualifying income is gross turnover, not profit after expenses.
Last reviewed:
Reviewed by Kaiser Khan
You must keep digital records and send quarterly updates through HMRC-recognised software. HMRC writes to people who must join. Check www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax and work out qualifying income at www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax
PAYE salary does not count toward the threshold. Limited companies use Corporation Tax, not this programme. Digitally excluded people can apply for an exemption. Guide: Making Tax Digital for Income Tax. Landlords: how MTD works for landlords.
Primary source: gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax
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