Deadline guide
Making Tax Digital deadlines for 2026, 2027 and 2028
Making Tax Digital for Income Tax is being introduced in three phases. Your start date depends on the qualifying income shown on an earlier Self Assessment tax return—not simply what you expect to earn this year.
The three mandatory start dates
If your combined gross income from self-employment and property was more than £50,000 in 2024/25, you normally needed to start using MTD for Income Tax on 6 April 2026.
The next phases begin on 6 April 2027 for qualifying income over £30,000 in 2025/26, and on 6 April 2028 for qualifying income over £20,000 in 2026/27.
- Over £50,000 in 2024/25: start 6 April 2026
- Over £30,000 in 2025/26: start 6 April 2027
- Over £20,000 in 2026/27: start 6 April 2028
What “qualifying income” means
Qualifying income is the gross income—before expenses—from your sole-trader businesses and property. If you have both, the figures are combined.
Employment income, dividends, savings interest and an individual partner’s share of partnership profit do not form part of this particular threshold calculation.
What happens after your start date
You keep digital records in compatible software and send summary updates for each self-employment or property business every three months. You still finalise and submit your tax return through compatible software.
For people who started on 6 April 2026, the first quarterly-update deadline is 7 August 2026. HMRC says it will not apply penalty points for late quarterly updates during the first tax year, although normal late-return and late-payment penalties still apply.
Common questions
Quick answers
Does earning exactly £50,000 put me into the first phase?
The published threshold is more than £50,000. Exactly £50,000 does not meet that threshold, although another phase may still apply later.
Do I start before filing my first Self Assessment return?
No. HMRC says you do not need to start MTD for Income Tax until after you have submitted your first Self Assessment return.
Official sources
Rules can change. Use these HMRC pages to confirm the position for your circumstances.