Making Tax Digital: are you in the next wave?
Making Tax Digital for Income Tax began on 6 April 2026 for sole traders and landlords with qualifying income above £50,000, based on the 2024/25 tax year.
The next phase is closer than it looks. If your qualifying income for 2025/26 was over £30,000, you are likely to be required to join from 6 April 2027. A further group above £20,000 follows from April 2028.
What counts as qualifying income?
It is your gross income from self-employment and property combined, before expenses. It is not your profit, so someone with £27,000 of trading income and £26,000 of rent would be over the £50,000 line.
What changes?
You keep digital records in compatible software, send a short update to HMRC each quarter, and complete a final declaration after the year ends. The first standard quarter ran from 6 April to 5 July, with its update due by 7 August. The next is due by 7 November.
Not sure if it affects you? Use the checker on our Making Tax Digital guide.
General information, not personal tax advice. Written on 22 September 2026.