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Making Tax Digital for Income Tax

Sole traders and landlords over the income threshold keep digital records and send HMRC an update every quarter. Check when it starts for you.

Does it apply to you?

Your takings before expenses

Rent received before costs

Wages from a job, dividends and pensions don’t count towards this.

Your qualifying income

£0

Enter your income to see when Making Tax Digital applies to you.

A guide, assuming your income stays about the same each year. HMRC decides from your tax returns. Check with HMRC

When it starts

HMRC checks your qualifying income on your tax return and writes to tell you. From gov.uk.

Making Tax Digital start dates
FromQualifying income over
6 April 2026£50,000
6 April 2027£30,000
6 April 2028£20,000

What counts as qualifying income

Your income before expenses, not your profit. From gov.uk.

Counts

  • Self-employment takings, before expenses
  • Rent from property, before costs, including your share of jointly owned property

Doesn’t count

  • Wages from a job taxed through PAYE
  • Your share of a partnership’s profit
  • Dividends, including from your own company
  • The State Pension and private pensions

Quarterly updates

Each update sends totals for your income and expenses, not every receipt. From gov.uk.

Bookkeeping that keeps you ready
Quarterly update deadlines
Update coversSend by
6 April to 5 July7 August
6 April to 5 October7 November
6 April to 5 January7 February
6 April to 5 April7 May

Need help with your accounts?

Call or send an enquiry and we’ll come back to you.

Send an enquiry 01282 459490