Making Tax Digital for Income Tax replaces the annual Self Assessment tax return with digital record keeping and quarterly updates. It starts in April 2026 for the highest earners and rolls down in two further waves. The threshold is your gross income before expenses, not your profit, which catches many people who assume they are below the line. Enter your income sources below to see when you are mandated, what you will have to file, and whether one of the narrow exemptions applies.
Total sales/fees across ALL sole trader businesses, before deducting any costs. Use the figure from box 15 of your SA103, not your profit.
Total rents received across all UK and overseas properties, before mortgage interest, agent fees or repairs. Your share only, if jointly owned.
Mandation is tested against the qualifying income on your 2025/26 Self Assessment return. You will need MTD-compatible software (or bridging software) before your first quarter: standard quarters run to 5 July, 5 October, 5 January and 5 April, each with a filing deadline a month and 2 days later. Late quarterly updates earn penalty points, and 4 points triggers a £200 fine, with further £200 fines for each late submission after that.