Change of https://www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords

Change description : 2025-09-02 14:30:00: The publication has been updated to clarify when the government set out plans to introduce legislation to lower the qualifying income threshold. [Policy papers and consultations]

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Policy paper

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords

This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.

From:
HM Revenue & Customs
Published
22 February 2024
Last updated
2 September 2025 — See all updates

Documents

Making Tax Digital for Income Tax Self Assessment for sole traders and landlords

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Details

This measure extends Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) to sole traders and landlords that have business or property income over £30,000.

Sole traders and landlords with an income over this threshold will be required to:

  • maintain digital records
  • update HMRC each quarter using compatible software

In March 2025, the government set out plans to introduce legislation to lower the qualifying income threshold. From 6 April 2028, sole traders and landlords with a qualifying income over £20,000 in the 2026 to 2027 tax year, will need to use Making Tax Digital for Income Tax.

Updates to this page

Published 22 February 2024
Last updated 2 September 2025 href="#full-history">+ show all updates

  1. The publication has been updated to clarify when the government set out plans to introduce legislation to lower the qualifying income threshold.

  2. First published.

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Update history

2025-09-02 14:30
The publication has been updated to clarify when the government set out plans to introduce legislation to lower the qualifying income threshold.

2024-02-22 10:30
First published.