Find out if and when you need to use Making Tax Digital for Income Tax

Who will need to use Making Tax Digital for Income Tax

You’ll need to 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

What is included in your qualifying income

Your qualifying income is the total gross income that you get in a tax year from self-employment and property.

Find out what’s included in your qualifying income.

Check if you need to use Making Tax Digital for Income Tax

You can also use our tool to check if you need to use the service and when you need to start.

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ThisIt toolwill does not currently ask aboutyou any other tax years or about your foreign income. If you have foreign income you should refer to to work out your qualifying income for Making Tax Digital for Income Tax.

Before you start

You’ll need to consider the following for tax years ending 5 April 2025 and 5 April 2026:

• if you’ll need to send a Self Assessment tax return and which sources of income you’ll need to declare
• how much self-employed or property income you’ll receive

Check now

When to start using Making Tax Digital for Income Tax

Making Tax Digital for Income Tax will become mandatory in phases, starting from 6 April 2026.

You may be able to to voluntarily sign up now. now. This will help HMRC test and develop the service.service. 

You’llYou do not currently need to use the service if your qualifying income is £30,000 or less.

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Who will need to use the service from 6 April 2026

You’ll need to use Making Tax Digital for Income Tax from 6 April 20272026 if all of the following apply,apply. you:You:

• are an individual registered for Self Assessment
• get income from self-employment or property, or both, before 6 April 2025
• have a qualifying income of more than £30,000£50,000 in the 20252024 to 20262025 tax year

The government has announced that if your total income from these sources is over £20,000, you’ll need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date.

What will happen by 6 April 2026

1. You need to submit your Self Assessment tax return for the 2024 to 2025 tax year by 31 January 2026.

2. We will review your return and check if your qualifying income is more than £50,000.

3. If it is, we will write to you and confirm that you must start using Making Tax Digital for Income Tax by 6 April 2026. If you have an agent, they can do this on your behalf.

4. You or your agent must find software that works with Making Tax Digital for Income Tax and authorise it.

5. You or your agent must sign up for Making Tax Digital for Income Tax.
   

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If you are exempt or choose not to sign up voluntarily,voluntarily during the testing period, you must continue to report your income and gains in a Self Assessment tax return.return. 

When you need to apply for an exemption

If you meet certain conditions, you may be be automatically exempt from from using Making Tax Digital for Income Tax. If you are automatically exempt, you do not need to apply for an exemption.

When you need to apply for an exemption

If you are not automatically exempt, you canmay be able to apply for an exemption when the application process opens. You’ll need to show that it’s not reasonable or practical for you to use software to keep digital records and submit them.