Find out if and when you need to use Making Tax Digital for Income Tax
Source: gov.uk (2025-09-29)

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 (https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return)
- 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 (https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax)
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 (https://www.gov.uk/government/publications/modernising-the-tax-system-through-making-tax-digital)
Business 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

If you are exempt, you will not have to use Making Tax Digital for Income Tax.

If you do not use the service, you must continue to report your income and gains in a Self Assessment tax return.

Your qualifying income is £20,000 or less

You do not need to use Making Tax Digital for Income Tax if your qualifying income is £20,000 or less.

You’re digitally excluded

You may be digitally excluded if it’s not reasonable for you to use Making Tax Digital for Income Tax compatible software to keep digital records or submit them to HMRC.

If you think you’re digitally excluded, find out if you can get an exemption from Making Tax Digital for Income tax (http://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax).

Other exemptions

You’re automatically exempt and cannot sign up for Making Tax Digital if you’re:
- completing a tax return as a trustee, including a charitable trustee or a trustee of non-registered pension schemes
- a person that does not have a National Insurance number — this only applies for a tax year where you do not have a National Insurance number on 31 January before the start of that tax year
- completing any tax return as a personal representative of someone who has died
- a Lloyd’s member, in relation to your underwriting business
- a non-resident company
If you are automatically exempt, you will not need to apply for an exemption.

We’ll set out further guidance on deferrals and exemptions for Making Tax Digital for Income Tax in the future.

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. You may be able to sign up early (https://www.gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax) to test the service.

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.

If you have foreign income you should refer to work out your qualifying income for Making Tax Digital for Income Tax. (https://www.gov.uk/guidance/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 in the tax year
Check now (https://tax.service.gov.uk/guidance/check-if-you-need-to-use-making-tax-digital-for-income-tax)

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:
- you’re a sole trader or landlord (https://www.gov.uk/government/collections/making-tax-digital-for-income-tax-for-businesses-step-by-step)
- you’re an agent and want to sign up a client (https://www.gov.uk/government/collections/making-tax-digital-for-income-tax-as-an-agent-step-by-step)
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 (https://www.gov.uk/help-friends-family-tax)