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Who will need to usesign Making Tax Digital for Income Taxup

You’ll need to sign up and use Making Tax Digital for Income Tax if all of the following apply:

  • you’re an individual registered for Self Assessment
  • you get income from self-employment or property, or both
  • your qualifying income is more than £30,000

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UK

Updates

Only toincome thisfrom page

PublishedUK 23self-employment Septemberand 2021
LastUK updatedproperty 16will Octobercount 2024 + showtowards allyour updates
  1. InformationYou aboutdo whennot you need to use Making Tax Digital for Income Tax hasfor beenyour added.foreign Aincome.

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    Only foryour IncomeUK Taxself-employment hasincome beenwould added.contribute Guidanceto aboutyour whatqualifying isincome.

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Updates to this page

Published 23 September 2021
Last updated 31 July 2024 + show all updates
  1. Information added to confirm how HMRC assess your qualifying income for a tax year and how we assess your qualifying income if you jointly own a property and only receive notice of your share of the income after expenses have been deducted.

  2. Information about who will and who will not need to sign up has been updated.

  3. The guidance has been updated to clarify when you will need to sign up for Making Tax Digital for Income Tax and when you will not need to.

  4. Thresholds for meeting the requirements for Making Tax Digital for Income Tax have been added for April 2026 and April 2027.

  5. Information has been added for you to check if you can use Making Tax Digital for Income Tax. Additional information has been added for what is included in your qualifying income, how you should report other income and how residence and domicile affect your qualifying income.

  6. You only need to follow the Making Tax Digital for Income Tax rules for your UK self-employment and property income if you're resident or domiciled outside the UK.

  7. Added translation

  8. First published.

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