The following information comes direct from the Gov.UK website. To see the official page, click here
Who will need to use Making Tax Digital for Income Tax
You’ll need to use Making Tax Digital for Income Tax if all of the following apply:
- you’re a sole trader or a landlord registered for Self Assessment
- you get income from self-employment or property, or both
- your qualifying income is more than £20,000 — read more about what qualifying income is and what is included
When you need to start using Making Tax Digital for Income Tax depends on your qualifying income within a tax year. If your qualifying income is over:
- £50,000 for the 2024 to 2025 tax year, you will need to use it from 6 April 2026
- £30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027
- £20,000 for the 2026 to 2027 tax year, the government has set out plans to introduce legislation to lower the qualifying income threshold
Partnerships will also need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date.
You do not need to start using Making Tax Digital for Income Tax until after you have submitted your first Self Assessment tax return, but you can choose to sign up early.
Who is exempt from Making Tax Digital for Income Tax
There are different reasons why you may be exempt from Making Tax Digital for Income Tax. For example, you could be exempt if you are digitally excluded.
If you are exempt, you will not have to use Making Tax Digital for Income Tax but you must continue to report your income and gains in a Self Assessment tax return.
You can find out if you can get an exemption from Making Tax Digital for Income Tax.
Check if you need to use Making Tax Digital for Income Tax
Making Tax Digital for Income Tax will become mandatory in phases, starting from 6 April 2026.
Use our tool to check if you need to use the service and when you need to start. You can also use this tool on behalf of someone else.
You should not use this tool if you think you’re eligible for an exemption from Making Tax Digital for Income Tax.
If you used the SA109 supplementary page for your 2024 to 2025 tax return and expect to use it for your next tax return, you will not need to use Making Tax Digital for Income Tax before April 2027.
