Making Tax Digital for Income Tax: who is in, and when
Sole traders and landlords with qualifying income over £50,000 joined MTD in April 2026. The £30,000 and £20,000 groups follow in 2027 and 2028.
Category VAT & MTD
The £90,000 VAT threshold: when you must register
VAT registration is based on a rolling 12-month total, not your tax year. Here is how the test works and why the timing matters.
Landlords: Making Tax Digital and new property tax rates
Landlords face two big changes: quarterly digital reporting and, from April 2027, separate higher tax rates on property income.