Check when to sign up for Making Tax Digital for Income Tax
Find out when you must start using Making Tax Digital for Income Tax.
You should first check if you’ll need to sign up for Making Tax Digital for Income Tax.
You’ll need to use Making Tax Digital for Income Tax from 6 April 2026 if all of the following apply, you:
- are an individual
- are registered for Self Assessment (find out more about registering and sending a Self Assessment tax return)
- were a sole trader or landlord before 6 April 2025
- have a qualifying income of more than £50,000 in the 2024 to 2025 tax year
You’ll need to use Making Tax Digital for Income Tax from 6 April 2027 if all of the following apply, you:
- are an individual
- are registered for Self Assessment (find out more about registering and sending a Self Assessment tax return)
- were a sole trader or landlord before 6 April 2025
- have a qualifying income of more than £30,000 in the 2025 to 2026 tax year
Alternatively, you may be able to voluntarily sign up now. This will help HMRC test and develop the service.
What will happen by 6 April 2026
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You need to submit your Self Assessment tax return for the 2024 to 2025 tax year by 31 January 2026.
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We will review your return and check if your qualifying income is more than £50,000.
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If it is, we will write to you and confirm that you must start using Making Tax Digital for Income Tax by 6 April 2026. If you have an agent, they can do this on your behalf.
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You or your agent must find software that works with Making Tax Digital for Income Tax and authorise it.
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You or your agent must sign up for Making Tax Digital for Income Tax.
If you become a sole trader or a landlord after 6 April 2026
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 voluntarily sign up at any time.
When you submit your first Self Assessment tax return, we will check if your qualifying income is more than £30,000. If it is, we’ll tell you when you must start using Making Tax Digital for Income Tax.
If you’re using Making Tax Digital for Income Tax for one business and then start another, we’ll tell you when you must also sign up your new business.
Check when partnerships need to sign up
More information for partnerships will be provided at a later date.
Last updated 22 April 2024 + show all updates
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Information about when you need to sign up to use Making Tax Digital for Income Tax has been updated. If you want to voluntarily sign up, you can now do this online instead of through your software provider.
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Welsh translation added.
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Information about meeting the Making Tax Digital for Income Tax requirements has been updated for 6 April 2026 and 6 April 2027. Information on what you can do if you become self-employed or a landlord has been updated for 6 April 2026.
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Information has been added to check if you must meet the Making Tax Digital for Income Tax requirements by 6 April 2024 and what steps will happen before then. Information on what you can do if you become self-employed or a landlord after 6 April 2023, and when partnerships should sign up, has been updated.
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First published.