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 aan soleindividual trader or a landlord registered for for Self Assessment 
• you get income from self-employment or property, or both both
• your qualifying income is more than £20,000£30,000

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

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WhoWhen will not need to usestart using Making Tax Digital for Income Tax

You do not need to use Making Tax Digital for Income Tax if:will become mandatory in phases, starting from 6 April 2026.

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