Client start-date tracker
When a sole trader or landlord must start Making Tax Digital for Income Tax depends on qualifying income on a prior Self Assessment return.
Not tax advice. Confirm each client’s position with HMRC letters, the GOV.UK checker tool, and your professional judgement, including exemptions.
Fig. 1Start dates
Who joins MTD for Income Tax, and when
Qualifying income is turnover from self-employment and property, before expenses, on the Self Assessment return shown.
Income over
2026–27
2027–28
2028–29
£50,000on 2024–25 return
£30,000on 2025–26 return
£20,000on 2026–27 return
| Self Assessment tax return | Qualifying income | Start date |
|---|---|---|
| 2024 to 2025 tax year | more than £50,000 | 6 April 2026 |
| 2025 to 2026 tax year | more than £30,000 | 6 April 2027 |
| 2026 to 2027 tax year | more than £20,000 | 6 April 2028 |
Notes from GOV.UK
- Qualifying income is total turnover from self-employment and property before expenses, from the relevant Self Assessment return.
- HMRC reviews returns each year and writes confirming the start date when income is above the threshold.
- You still need to submit a Self Assessment return for the tax year before you start MTD for Income Tax.
- Exemptions may apply (for example if digitally excluded). See GOV.UK for current rules.
Primary source: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax
Also: https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/using-making-tax-digital-for-income-tax-for-the-first-time