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

Checked against GOV.UK on 14 August 2026

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 →

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 →

Sources

• Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)
• Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)
• Act now: 864,000 sole traders and landlords face new tax rules in two months (HMRC news, 5 February 2026)
• 436,000 sole traders and landlords make their tax digital (HMRC news, 12 August 2026)
• Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)

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.

← All Making Tax Digital answers