Information checked: 11 November 2026. Check the current HMRC guidance before relying on a start date.
Who needs to use MTD for Income Tax?
Making Tax Digital for Income Tax is being introduced in stages. The thresholds below refer to qualifying income from self-employment and property before expenses, not taxable profit. Your circumstances and any exemptions also matter.
| Relevant tax year | Qualifying income | Start date |
|---|---|---|
| 2024/25 | More than £50,000 | 6 April 2026 |
| 2025/26 | More than £30,000 | 6 April 2027 |
| 2026/27 | More than £20,000 | 6 April 2028 |
Check if and when you need to use MTD on GOV.UK
How we can help
- Check the relevant start date and any exemption questions.
- Agree a suitable digital record-keeping process.
- Review your software and how records will be supplied.
- Prepare quarterly updates and the year-end return within the agreed engagement.
- Help you understand which records and approvals are needed.
Start with the records you already have
You do not need to know the terminology before speaking to us. Tell us how you currently keep your records and whether you have business income, rental income or both. We will explain a practical next step.
MTD questions
Is the MTD threshold based on profit?
No. Qualifying income is generally your total gross income from self-employment and property before expenses. The relevant tax year and your circumstances need to be checked.
Does quarterly reporting replace the annual tax return?
No. MTD involves digital records and quarterly updates, followed by the year-end tax return process through compatible software.
Can I be exempt?
Exemptions can apply. We can help you check the current rules and whether an application is needed.