BUSINESS NEWS
Check when to sign up for Making Tax Digital for Income Tax
Find out when you must meet the Making Tax Digital for Income Tax requirements.
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Published 23 September 2021, Last updated 9 January 2023
What will happen by 6th April 2026
If you become self-employed or a landlord after 6 April 2026
You should first check if you can sign up for Making Tax Digital for Income Tax.
You must meet the Making Tax Digital for Income Tax requirements from 6 April 2026 if all of the following apply, you:
- are an individual
- are registered for Self Assessment (find out more about registering and sending a Self Assessment tax return)
- were self-employed or collecting property income before 6 April 2025
- have a qualifying income of more than £50,000
You must meet the Making Tax Digital for Income Tax requirements from 6 April 2027 if all of the following apply, you:
- are an individual
- are registered for Self Assessment (find out more about registering and sending a Self Assessment tax return)
- were self-employed or collecting property income before 6 April 2026
- have a qualifying income of more than £30,000
If you want to help us test and develop Making Tax Digital for Income Tax, you may be able to voluntarily sign up through your software provider now.
What will happen by 6 April 2026
- You need to submit your Self Assessment tax return for 2024 to 2025 by 31 January 2026.
- We will review your return and check if your qualifying income is more than £50,000.
- If it is, we will write to you and confirm that you must meet the Making Tax Digital for Income Tax requirements by 6 April 2026. If you have an agent, they can meet the requirements on your behalf.
- You or your agent must find software that’s compatible with Making Tax Digital for Income Tax and authorise it.
- You or your agent must sign up for Making Tax Digital for Income Tax.
If you become self-employed or a landlord after 6 April 2026
You do not need to meet the Making Tax Digital for Income Tax requirements until after you have submitted your first Self Assessment tax return, but you can choose to voluntarily sign up at any time.
Signing up will:
- make your records more reliable and secure
- mean you do not need to change to a new process later
When you submit your first Self Assessment tax return, we will check if your qualifying income is more than £30,000. If it is, we will tell you when you must start meeting the requirements.
If you’re meeting the requirements for one business and then start another, we will tell you when you must start meeting the requirement for your new business.
Check when partnerships need to sign up
The dates for partnerships will be set out later.