Business & employers Checked 2026-08-12

Making Tax Digital for Income Tax phase-in

Mandatory from 6 Apr 2026 for sole traders/landlords with qualifying income over £50,000 · over £30,000 from Apr 2027 · over £20,000 from Apr 2028
qualifying income thresholds · valid 2026-04-06 → until changed

What is the Making Tax Digital for Income Tax phase-in right now?

The current figure is Mandatory from 6 Apr 2026 for sole traders/landlords with qualifying income over £50,000 · over £30,000 from Apr 2027 · over £20,000 from Apr 2028 (qualifying income thresholds), effective from 2026-04-06 to until changed, according to HMRC. Last checked against the official source on 2026-08-12.

Live now; first cohort filing quarterly since April 2026. HMRC notifies those crossing the threshold from their Self Assessment return.

Cite this figure

The Making Tax Digital for Income Tax phase-in is Mandatory from 6 Apr 2026 for sole traders/landlords with qualifying income over £50,000 · over £30,000 from Apr 2027 · over £20,000 from Apr 2028 (qualifying income thresholds), effective from 2026-04-06 (current until changed). Source: HMRC (https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-08-12.

Official sourceHMRC
Valid from2026-04-06
Valid tountil changed
Last checked2026-08-12
Machine-readableJSON for this figure

History

Previous values
Announced phase-in confirmed through 2028

More Business & employers figures

Annual Investment Allowance · CIS deduction rates (construction) · Apprenticeship Levy · Employment tribunal limits · all Business & employers

This is data, not advice. Figures are republished from official sources with links and dates. Always verify with the linked official source before acting.