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.

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.

Landlords face two big changes: quarterly digital reporting and, from April 2027, separate higher tax rates on property income.