Making Tax Digital for Income Tax: does it apply to you?
If you are a sole trader or landlord and your self-employment and property income before expenses was over £50,000 in 2024 to 2025, you should have started using Making Tax Digital for Income Tax on 6 April 2026. From 6 April 2027 it applies over £30,000, and from 6 April 2028 over £20,000.
Checked against GOV.UK on 27 October 2026.
Who it applies to
It applies to individuals with income from self-employment, property, or both. The test is your qualifying income: your total self-employment and property income before expenses, taken from the tax return for the previous tax year.
Income from employment, dividends (including from your own company), pensions and your share of partnership profit does not count towards it.
Source: Work out your qualifying income for Making Tax Digital
When it starts
Over £50,000 in 2024 to 2025: from 6 April 2026.
Over £30,000 in 2025 to 2026: from 6 April 2027.
Over £20,000 in 2026 to 2027: from 6 April 2028.
Source: Find out if and when you need to use Making Tax Digital for Income Tax
What you send, and when
Every three months your software adds up your digital records and sends a quarterly update. It is a summary, not a tax return. You still send a final return after the year ends.
Update deadlines are 7 August, 7 November, 7 February and 7 May.
Source: Send quarterly updates
What CWA does for you
We check whether and when it applies, set up compatible software, keep your records and send each update, so the only thing you change is where you keep your receipts.
Example from HMRC: £25,000 of rental income and £27,000 of self-employment income gives qualifying income of £52,000, over the £50,000 threshold.