Client start-date tracker
When a sole trader or landlord must start Making Tax Digital for Income Tax depends on qualifying income on a prior Self Assessment return.
Not tax advice. Confirm each client’s position with HMRC letters, the GOV.UK checker tool, and your professional judgement — including exemptions.
| Self Assessment tax return | Qualifying income | Start date |
|---|---|---|
| 2024 to 2025 tax year | more than £50,000 | 6 April 2026 |
| 2025 to 2026 tax year | more than £30,000 | 6 April 2027 |
| 2026 to 2027 tax year | more than £20,000 | 6 April 2028 |
Notes from GOV.UK
- Qualifying income is total turnover from self-employment and property before expenses, from the relevant Self Assessment return.
- HMRC reviews returns each year and writes confirming the start date when income is above the threshold.
- You still need to submit a Self Assessment return for the tax year before you start MTD for Income Tax.
- Exemptions may apply (for example if digitally excluded). See GOV.UK for current rules.
Primary source: https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax
Also: https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/before-you-use-this-guide