{
 "id": "mtd_income_tax_thresholds",
 "name": "Making Tax Digital for Income Tax phase-in",
 "category": "business",
 "value": "Mandatory from 6 Apr 2026 for sole traders/landlords with qualifying income over \u00a350,000 \u00b7 over \u00a330,000 from Apr 2027 \u00b7 over \u00a320,000 from Apr 2028",
 "unit": "qualifying income thresholds",
 "valid_from": "2026-04-06",
 "valid_to": null,
 "source_url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Live now; first cohort filing quarterly since April 2026. HMRC notifies those crossing the threshold from their Self Assessment return.",
 "history": [
  "Announced phase-in confirmed through 2028"
 ]
}