Policy paper

Making Tax Digital for Income Tax Self Assessment — reducing the mandation threshold from £30,000 to £20,000 from April 2028

This tax information and impact note is about the reduction of the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, from April 2028.

From:
HM Revenue & Customs
Published
24 March 2026

Documents

Reduction of the mandation threshold from £30,000 to £20,000 from April 2028

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Details

This measure reduces the Making Tax Digital (MTD) for Income Tax mandation threshold from £30,000 to £20,000, extending digital record‑keeping and quarterly submission obligations to additional self‑employed individuals and landlords.

Updates to this page

Published 24 March 2026

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