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Who will need to sign up

You mustwill meetneed theto use Making Tax Digital for Income Tax requirements forfrom 6 April 2026,2026 or 6 April 2027 if all of the following apply:

• you are registered for Self Assessment (find out more about registering and sending a Self Assessment tax return)
• you get income from self-employment or property, or both
• you are not exempt
• your total qualifying income is more than £50,000 or £30,000

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You do not need to sign up if your qualifying income is:

• £50,000is or less for April 2026
• £30,000 or lessless, forbut Aprilyou 2027

You can still choose to voluntarily sign up.

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You must continue to report your income and gains in your Self Assessment tax return if you either:

• cannotchoose signnot up to voluntarily report income through Making Tax Digital for Income Tax
• choosecannot notsign up to voluntarily report income through Making Tax Digital for Income Tax

Check what is included in your qualifying income

Your qualifying income is the combined income that you get in a tax year from self-employment and property income sources. We assess this before you deduct expenses (that is, your gross income or turnover).turnover before you deduct expenses.

All of your qualifying income must be reported through Making Tax Digital compatible software.

All other sources of income reported through Self Assessment, such as income from employment, dividends or savings, do not count towards your qualifying income. You will need to report income from these sources using either your:

• Making Tax Digital compatible software (if it has the functionality)
• HMRC online services account

If your accounting period is longer or shorter than 12 months, and we have the necessary data, we will annualise your qualifying income. For example, if you have become self-employed, but you have only been trading for 6 months in your first tax year, then we will double your income to find your qualifying income.

If you get income from more than one source

Income from all relevant sources of income will count towards your qualifying income. For example, for April 2026, your gross income (income before you deduct expenses) could be:

• £25,000 from rental income
• £27,000 from self-employment income

In this example, your total qualifying income would be £52,000.

If you get income from a jointly owned property

Your share of the property income will count towards your qualifying income. For example, for April 2026, you could:

• jointly own a property with your sibling which generates £50,000 in income
• both receive an equal share
• not have any income from self-employment

In this example, your qualifying income would be £25,000.

If you are a carer that is eligible for qualifying care relief

The qualifying care receipts that you receive will not count towards your qualifying income.

If you receive disguised investment management fees or income based carried interest

These forms of income are treated as the profits of a deemed trade and will form part of your qualifying income.

If you get income from a partnership

Income from a partnership does not count towards your qualifying income, unless you receive disguised investment management fees or income based carried interest.

If you are a beneficiary of a bare trust

Any property or trading income that you are entitled to will count towards your qualifying income.

If you are a beneficiary of an interest in possession trust

Any property and trading income that is paid directly to you and bypasses the trustees will count towards your qualifying income.

How residence and domicile affect your qualifying income

You can find out more about residence, domicile and the remittance basis and deemed domicile rules.

If you are resident and domiciled in the UK

Your income from foreign property or foreign self-employment will count towards your qualifying income.

For example, you could:

• be self-employed and resident in the UK
• rent out a property in another country

Both income sources will contribute to your qualifying income.

If you are deemed domiciled in the UK

Income from foreign property or foreign self-employment will count towards your qualifying income, if you are treated as UK domiciled for that tax year.

If you are remitting foreign income from a year in which the remittance basis applied to you, that income will not contribute to your qualifying income.

If you are resident or domiciled outside of the UK

Only income from UK self-employment and UK property will count towards your qualifying income. You do not need to meetuse theMaking requirementsTax inDigital relationfor toIncome Tax for your foreign income.

For example, you could:

• be domiciled in France
• rent out a property in France
• run a business in the UK

Only your UK self-employment income would contribute to your qualifying income.

We will ask you to confirm your domicile status when you sign up for Making Tax Digital for Income Tax.

Check when to sign up

If you canneed to sign up for Making Tax Digital for Income Tax, you should check when to sign up.