Do I have to use Making Tax Digital from April 2026?

Checked against GOV.UK on 14 August 2026 · Applies from 6 April 2026 onwards.

“As you only have two properties, just check that the income from that is over £50k pa. If not, you do not need to do MTD yet.”

We hear this most. a landlord telling another one to check before panicking, OpenRent Community forum, 31 July 2026 — someone in the same position as you.

Short answer
Yes, if your combined gross self-employment and property income on your 2024 to 2025 tax return was over £50,000.

If the answer turns out to be yes, these are the dates you inherit. Your next quarterly update is due 7 November 2026, and because updates are cumulative it covers 6 April to 5 October 2026 — so it also catches up 7 August 2026 if you missed it. Your tax return for 2026 to 2027 is due 31 January 2028, and that one is still in the points system. And from September 2026 HMRC has been signing people up itself, in stages, if they had not signed up.

You are not alone, and this is the measured version of that sentence. HMRC put 864,000 sole traders and landlords in scope for this tax year (HMRC, 5 February 2026), and reported on 12 August 2026 that 436,000 had sent a first quarterly update and 570,000 had signed up. We have not subtracted one from the other to make a "how many are behind" headline — they were published six months apart and count different things — but you can see the size of the room you are standing in.

What to do tonight

fifteen minutes, tonight, and it may end with you doing nothing at all

  1. Add your gross self-employment income to your gross property income, from the tax return you filed last. Before expenses. That total is the only figure that matters.
  2. Compare it against your year's line: over £50,000 on the 2024 to 2025 return means you are already in; over £30,000 on the 2025 to 2026 return means April 2027; over £20,000 on the 2026 to 2027 return means April 2028.
  3. If you are under the line, stop. There is nothing to apply for and nobody to ring — the exemption is automatic, and none of the rest of this page applies to you.

None of those three steps costs money. Anyone charging you to do them is selling you something HMRC gives away.

Where these come from, on GOV.UK: quarterly updates and their deadlines · the tax return · who has to use MTD, and when · working out qualifying income · the recognised-software finder · what to do if HMRC signed you up.

The three lines, and the return each one is measured on

Qualifying incomeOn the tax return forYou must use MTD from
Over £50,0002024 to 20256 April 2026 — already in force
Over £30,0002025 to 20266 April 2027
Over £20,0002026 to 20276 April 2028
£20,000 or less—Automatically exempt, unless your circumstances change

Qualifying income is gross self-employment income plus gross property income, before expenses, taken from the tax return you filed in the previous tax year. Sources: find out if and when you need to use MTD and work out your qualifying income (GOV.UK).

The free route, before anyone sells you a subscription

HMRC publishes the official list of software recognised for Making Tax Digital for Income Tax, and its own guidance says plainly that “free products are available for those with simple tax affairs”. We drove that finder ourselves on 1 September 2026 and it returns recognised products costing £0 — for sole traders and for landlords, including bridging tools that submit straight from a spreadsheet you already keep. We take no commission from any of them, we rank none of them, and this site carries no affiliate links.

HMRC's official software finder (gov.uk) · how bridging software works · the free two-number check · your own four dates

Signing up for Making Tax Digital is free at GOV.UK. So is the checker on this page, and so is every answer on this site.

The April 2026 start applies to sole traders and landlords registered for Self Assessment whose qualifying income was over £50,000 on the tax return for 2024 to 2025. It is already in force.

All three of these must be true

  1. You are a sole trader or a landlord registered for Self Assessment.
  2. You get income from self-employment or property, or both.
  3. Your qualifying income was over £50,000 — measured on the tax return you submitted for the 2024 to 2025 tax year.

Gross, not profit

Qualifying income is turnover: the total before you take off any expenses or allowances. HMRC's own example is someone with £25,000 of rent and £27,000 of self-employment income — qualifying income £52,000, so in scope, even though their taxable profit is far lower.

What HMRC has said about the numbers

HMRC said in February 2026 that 864,000 sole traders and landlords were facing the new rules. On 12 August 2026 HMRC reported that more than 436,000 had sent a first quarterly update and more than 570,000 had signed up to the service.

If you have not signed up

HMRC has said that from September 2026 it will begin signing up customers who need to use MTD for 2026 to 2027 but have not done so, in stages. Signing up yourself first means you choose the software and check the details.

What happens if HMRC signs you up → Check your own position →

How you actually register — and what it costs

Signing up is free, and it is done on GOV.UK

There is no registration fee and no third party you have to go through. You sign up for Making Tax Digital for Income Tax on GOV.UK, with your Government Gateway user ID, and you can do it for the current tax year or the next one. Anyone charging you to “register” you is charging for something HMRC provides for nothing.

The order that saves the most time is: check your qualifying income → choose compatible software → sign up → authorise the software on your HMRC account. You can sign up before you have chosen software, but you cannot send anything until the software is in place and authorised.

→ The sign-up steps, in order · what counts as HMRC-recognised software

If you do nothing, HMRC registers you itself

HMRC said on 12 August 2026 that from September 2026 it would begin signing up customers who should be using MTD for 2026 to 2027 but had not signed up, in stages, contacting them afterwards. The guidance for people in that position was published on 24 August 2026, and it says your overdue and upcoming quarterly updates are listed in your HMRC online account — which is the fastest way to see exactly what you owe and by when.

Being signed up by HMRC does not change what you owe or when you pay it. It changes who chose the software and whether your details were checked first. That is HMRC's own stated reason for signing up yourself: you get to pick the product and confirm the details are right.

→ Check what to do if HMRC has signed you up (gov.uk, 24 August 2026) · what the letter means

You may still be exempt

Several exemptions apply automatically even above the threshold — for example if you had no National Insurance number before the start of the tax year, or claimed averaging relief or qualifying care relief on your 2024 to 2025 return.

See the full exemption list →

Questions people ask

Is the £50,000 threshold based on profit or turnover?

Turnover. Qualifying income is total self-employment and property income before expenses.

Which tax year decides whether I start in April 2026?

The 2024 to 2025 tax return. If qualifying income on it was over £50,000, you are in from 6 April 2026.

Andrew at Axion Labs

Some people who land on this page turn out not to be in Making Tax Digital at all, and I'd rather you found that out here in two minutes than after paying for a year of software. The threshold is gross and it's combined — turnover, both sources added together, before expenses. If that puts you under the line, there's nothing to apply for and nobody to ring. Close the tab with my blessing.

Sources

General information about UK tax rules, not tax advice. Your own circumstances and HMRC's official guidance govern your position. If you are unsure, speak to an accountant or contact HMRC. Tax rules change — if this page is more than a few months old, check the GOV.UK pages linked above. Found an error? Email hello@getaxionlabs.com and we will correct it.

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