If you fall within the scope of MTD, you will be required to:

• Keep digital records using compatible MTD software;
• Submit quarterly updates of income and expenses to HMRC;
• Submit returns digitally; and
• File an annual digital tax return

Tax payment dates will remain unchanged. Further guidance can be found here - Use Making Tax Digital for Income Tax - Submit your tax return - Guidance - GOV.UK.

Thresholds and Implementation Dates

Your start date depends on the level of qualifying income shown on your most recent tax return. 

• If your qualifying income is over £50,000 for the 2024/2025 tax year, you must use MTD from 6 April 2026.
• If your qualifying income is over £30,000 for the 2025/2026 tax year, you will need to use MTD from 6 April 2027.
• If your qualifying income is over £20,000 for the 2026/2027 tax year, you will need to use MTD from 6 April 2028.

You do not need to use MTD if your qualifying income is £20,000 or less. 

HMRC will confirm your requirement to use MTD based on the qualifying income reported on your latest self-assessment. 

For more information on qualifying income and the thresholds, please visit- Find out if and when you need to use Making Tax Digital for Income Tax - GOV.UK.

How to sign up for MTD

HMRC will write to individuals who need to start using MTD ahead of the April 2026 rollout. 

You may voluntarily sign up via the government website GOV.UK, searching ‘sign up voluntarily for Making Tax Digital for Income Tax’.