Making Tax Digital for Income Tax
Do you need to use Making Tax Digital?
Over a million more landlords and sole traders have to join in April 2027. Find out where you stand in 30 seconds, in plain English.
- Free to use
- Independent
- Sources linked on every page
Our guides and tools
- Do I need MTD? Free checker: enter your income and see if and when the rules apply to you.
- Making Tax Digital for landlords: thresholds, worked examples, deadlines and what to do next.
- Making Tax Digital for sole traders: who’s included, worked examples, deadlines and what to do next.
- More guides coming soon: jointly owned property, deadlines and choosing software.
Key dates
| From | Who has to use MTD |
|---|---|
| 6 April 2026 | Qualifying income over £50,000 on your 2024/25 tax return |
| 6 April 2027 | Qualifying income over £30,000 on your 2025/26 tax return |
| 6 April 2028 | Qualifying income over £20,000 on your 2026/27 tax return |
“Qualifying income” means your self-employment and property income before expenses, not your profit.
Three things most people don’t realise
- It’s based on income, not profit. A landlord collecting £2,600 a month in rent is over £30,000, even if costs eat most of it.
- Rent and self-employment are added together. £18,000 from a side business plus £14,000 in rent is £32,000.
- It doesn’t change how much tax you pay. It changes how you keep records and how often you report to HMRC.
Why trust MTD HQ?
- Every key fact links to GOV.UK or another trusted source.
- Every guide shows when it was last checked.
- We’re independent: no software company owns us, and our free tools never push you towards a product.
MTD HQ is independent and not affiliated with HMRC. General information, not tax advice.