Find out if and when you need to use Making Tax Digital for Income Tax
Check if you need to use this service to report your self-employment and property income, and find out more about exemptions for Making Tax Digital for Income Tax.
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.
Before you start
You’ll need to consider the following for tax years ending 5 April 2025 and 5 April 2026:
- if you’ll need to send a Self Assessment tax return and which sources of income you’ll need to declare
- how much self-employed or property income you’ll receive in the tax year
What to do if you need to use the service
If you need to use Making Tax Digital for Income Tax, you should prepare and be signed up for the service before you need to use it. For example, you will need to choose and authorise your chosen software or decide how your agent will act for you, if you have one.
You can find more information about what you need to do to prepare and sign up if:
What will happen before the start of the tax year
HMRC will review your Self Assessment tax return and check your qualifying income each tax year.
If your income is above the relevant threshold HMRC will write to you, confirming that you need to start using Making Tax Digital for Income Tax by the start of the upcoming tax year.
For example, if we review your return and find your qualifying income for the 2024 to 2025 tax year is over £50,000, we’ll write to you and confirm that you need to start using Making Tax Digital for Income Tax by 6 April 2026.
If you do not receive a letter, it is still your responsibility to check if and when you need to use Making Tax Digital for Income Tax, and make sure you are signed up and prepared to use it when you need to.
If you think you need to sign up because your qualifying income is over a certain amount, but you’ve not received a letter, you should:
- use the tool in this guidance to check if and when you need to sign up
- speak to your tax agent, if you have one
- check this with a relative or a friend, if they help you with your tax
If you disagree with HMRC that you need to use the service
You should contact HMRC, if you do not think you need to use Making Tax Digital for Income Tax.
Updates to this page
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The list of exemptions has been removed and a link has been added to another page with updated information about exemptions.
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The guidance now includes further details on permanent and temporary exemptions for Making Tax Digital for Income Tax. It explains which exemptions are automatic and which you need to apply for.
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Information about who is exempt from Making Tax Digital for Income Tax has been added.
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The guidance has been updated to confirm if you have qualifying income over £20,000 you will need to use Making Tax Digital for Income Tax, and that the government is introducing legislation to confirm when you will need to start using the service from. The information about who does not need to use the service has been moved up the page. Information about what to do before you start using the service has been updated to link to our step by step guidance and to tell you what should happen before the start of the tax year.
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Guidance has been updated to confirm the tool will not ask about foreign income and that you can use the tool on behalf of someone else. Guidance about if you need to use the service from 6 April 2027 has been updated to confirm what will happen ahead of 6 April 2027.
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The Autumn Budget 2024 announced that Making Tax Digital for Income Tax will be extended to sole traders and landlords with qualifying income over £20,000 by the end of this Parliament.
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Information about when you need to use Making Tax Digital for Income Tax has been added. A link to an interactive guidance tool to check if you need to use Making Tax Digital for Income Tax has been added. Guidance about what is included in your qualifying income has been removed from this page.
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Information added to confirm how HMRC assess your qualifying income for a tax year and how we assess your qualifying income if you jointly own a property and only receive notice of your share of the income after expenses have been deducted.
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Information about who will and who will not need to sign up has been updated.
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The guidance has been updated to clarify when you will need to sign up for Making Tax Digital for Income Tax and when you will not need to.
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Thresholds for meeting the requirements for Making Tax Digital for Income Tax have been added for April 2026 and April 2027.
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Information has been added for you to check if you can use Making Tax Digital for Income Tax. Additional information has been added for what is included in your qualifying income, how you should report other income and how residence and domicile affect your qualifying income.
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You only need to follow the Making Tax Digital for Income Tax rules for your UK self-employment and property income if you're resident or domiciled outside the UK.
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First published.