Important: FilingFriend provides general informational guidance about UK filing requirements. It does not provide tax, accounting, or legal advice. Always confirm requirements with HMRC or Companies House.
Who is in first
HMRC's guidance says Making Tax Digital for Income Tax starts from 6 April 2026 for self-employed people and landlords with qualifying income over GBP50,000.
HMRC also says it starts from 6 April 2027 for those with qualifying income over GBP30,000.
What changes in practice
The practical shift is towards digital record keeping and using software that works with HMRC's system. The exact obligations are set out in HMRC guidance, so use the official rules rather than relying on informal summaries.
Even if you are not in the first wave, tidier digital records make the eventual move easier.
What to do now
Check your qualifying income against HMRC's thresholds and review how you currently keep records. If your process still depends on scattered spreadsheets and paper receipts, this is the right time to tighten it up.
If you have both self-employment and property income, check the HMRC guidance carefully because the threshold test is part of the decision.
Key deadlines
| Action | Deadline | Why it matters |
|---|---|---|
| MTD for Income Tax starts for qualifying income over GBP50,000 | 6 April 2026 | HMRC's first planned start date for affected sole traders and landlords. |
| MTD for Income Tax starts for qualifying income over GBP30,000 | 6 April 2027 | HMRC's next planned stage. |
| Review whether the threshold applies to you | Before your first affected tax year | Use HMRC guidance rather than assumptions. |
Official references
FAQ
Does MTD for Income Tax start for everyone in April 2026?
No. HMRC says the first stage from 6 April 2026 is for self-employed people and landlords with qualifying income over GBP50,000.
Does it matter if I am both a sole trader and a landlord?
Yes. Check HMRC's threshold guidance carefully because the decision depends on qualifying income and your overall position.
Next step
Keep the main dates visible
Use the FilingFriend calendar as a quick reminder layer, then return to this guide when you need the fuller explanation or official source links.