MTD for Income Tax is being introduced in phases. The key question is your qualifying gross income from self-employment and property before expenses.
The three start dates
- From 6 April 2026, qualifying income over £50,000 based on the 2024 to 2025 tax year.
- From 6 April 2027, qualifying income over £30,000 based on the 2025 to 2026 tax year.
- From 6 April 2028, qualifying income over £20,000 based on the 2026 to 2027 tax year.
Simple eligibility checklist
- Are you registered for Self Assessment as a sole trader or landlord?
- Add your gross self-employment and property income before expenses.
- Compare that figure with the threshold for the relevant test year.
- Check whether an exemption or special rule applies to your circumstances.
- Confirm your start date with HMRC even if you have not received a letter.
What you need to prepare
- Compatible software that can create, store and send the required digital records.
- A consistent process for recording income and expenses digitally.
- Quarterly updates sent through compatible software.
- A year-end process for corrections and final information.
A practical first step
Do not wait for the first quarterly deadline. Check your likely start date, review your current record-keeping and identify whether your existing software and bookkeeping rhythm are ready.
Sources and review
This guide was reviewed against the following sources on 29 July 2026. Rules and guidance can change.