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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
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- your qualifying income is more than £30,000
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Updates to this page
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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.
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Information about who will and who will not need to sign up has been updated.
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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.
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Thresholds for meeting the requirements for Making Tax Digital for Income Tax have been added for April 2026 and April 2027.
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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.
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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.
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Added translation
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First published.
Update history
2026-03-26 12:00
The ‘Check if you need to use Making Tax Digital for Income Tax’ section has been updated because the tool now asks about the 2026 to 2027 tax year and exemptions.
2026-01-29 13:30
The list of exemptions has been removed and a link has been added to another page with updated information about exemptions.
2025-12-17 09:31
The guidance now includes further details on permanent and temporary exemptions for Making Tax Digital for Income Tax. It explains which exemptions are automatic and which you need to apply for.
2025-09-29 14:05
Information about who is exempt from Making Tax Digital for Income Tax has been added.
2025-05-22 14:46
The guidance has been updated to confirm if you have qualifying income over £20,000 you will need to use Making Tax Digital for Income Tax, and that the government is introducing legislation to confirm when you will need to start using the service from. The information about who does not need to use the service has been moved up the page. Information about what to do before you start using the service has been updated to link to our step by step guidance and to tell you what should happen before the start of the tax year.
2025-02-03 09:18
Guidance has been updated to confirm the tool will not ask about foreign income and that you can use the tool on behalf of someone else. Guidance about if you need to use the service from 6 April 2027 has been updated to confirm what will happen ahead of 6 April 2027.
2024-11-18 17:20
The Autumn Budget 2024 announced that Making Tax Digital for Income Tax will be extended to sole traders and landlords with qualifying income over £20,000 by the end of this Parliament.
2024-10-16 12:00
Information about when you need to use Making Tax Digital for Income Tax has been added. A link to an interactive guidance tool to check if you need to use Making Tax Digital for Income Tax has been added. Guidance about what is included in your qualifying income has been removed from this page.
2024-07-31 10:01
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.
2024-04-22 08:54
Information about who will and who will not need to sign up has been updated.
2023-12-20 15:20
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.
2022-12-19 15:32
Thresholds for meeting the requirements for Making Tax Digital for Income Tax have been added for April 2026 and April 2027.
2022-08-26 10:00
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.