When does Making Tax Digital for Income Tax start?
It depends on your qualifying income from self-employment and property. If it was over £50,000 in 2024 to 2025, you should have started on 6 April 2026. Over £30,000 in 2025 to 2026 means 6 April 2027, and over £20,000 in 2026 to 2027 means 6 April 2028.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Qualifying income over £50,000 (2024/25)
- Start on 6 April 2026
- Qualifying income over £30,000 (2025/26)
- Start on 6 April 2027
- Qualifying income over £20,000 (2026/27)
- Start on 6 April 2028
- Quarterly update deadlines
- 7 August, 7 November, 7 February, 7 May
How HMRC decides
gov.uk says qualifying income is assessed each tax year, using your Self Assessment return: for example, HMRC reviewed 2024 to 2025 returns to decide who needed to start in April 2026. It refers to income from self-employment or property, or both, and links to separate guidance on how qualifying income is worked out.
If you are exempt, for example because you are digitally excluded, you do not have to use it but must keep reporting through a Self Assessment return.
Quarterly updates
You send updates for each quarter, due on 7 August, 7 November, 7 February and 7 May of the following tax year. Counting from 6 April, the standard periods end on 5 July, 5 October, 5 January and 5 April. If you choose calendar periods, counting from 1 April, they end on 30 June, 30 September, 31 December and 31 March. The deadlines are the same either way.