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.

Good records make returns quicker, help you claim everything you are owed and protect you if HMRC asks questions.

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