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.
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 an individual registered for Self Assessment
- you get income from self-employment or property, or both
- your qualifying income is more than £30,000
What is included in your qualifying income
Your qualifying income is the total gross income that you get in a tax year from self-employment and property.
Find out what’s included in your qualifying income.
Check if you need to use Making Tax Digital for Income Tax
You can use our tool to check if you need to use the service and when you need to start. This tool can also be used by someone else on your behalf.
This tool currently will only ask you about your qualifying income for the 2024 to 2025 tax year and the 2025 to 2026 tax year.
It will not ask you about your foreign income. If you have foreign income you should refer to work out your qualifying income for Making Tax Digital for Income Tax.
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
When to start using Making Tax Digital for Income Tax
Making Tax Digital for Income Tax will become mandatory in phases, starting from 6 April 2026.
You may be able to voluntarily sign up now. This will help HMRC test and develop the service.
You do not currently need to use the service if your qualifying income is £30,000 or less.
The government has announced that if your total gross income from self-employment and property is over £20,000, you’ll need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date.
We will also set out when partnerships need to use Making Tax Digital for Income Tax at a later date.
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.
Who will need to use the service from 6 April 2026
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 registered for Self Assessment
- get income from self-employment or property, or both, before 6 April 2025
- have a qualifying income of more than £50,000 in the 2024 to 2025 tax year
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.
Who will need to use the service from 6 April 2027
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 registered for Self Assessment
- get income from self-employment or property, or both, before 6 April 2025
- have a qualifying income of more than £30,000 in the 2025 to 2026 tax year
What will happen by 6 April 2027
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You need to submit your Self Assessment tax return for the 2025 to 2026 tax year by 31 January 2027.
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If your qualifying income was £50,000 or less, we will now review your return and check if it is more than £30,000.
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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 2027. 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.
Who will not need to use Making Tax Digital for Income Tax
If you are exempt or choose not to sign up voluntarily during the testing period, you must continue to report your income and gains in a Self Assessment tax return.
If you meet certain conditions, you may be automatically exempt from using Making Tax Digital for Income Tax. If you are automatically exempt, you do not need to apply for an exemption.
When you need to apply for an exemption
If you are not automatically exempt, you may be able to apply for an exemption when the application process opens. You’ll need to show that it’s not reasonable or practical for you to use software to keep digital records and submit them.
Updates to this page
Published 23 September 2021Last updated 3 February 2025 + show all updates
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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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Added translation
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First published.