Where our facts come from
This site is worth nothing if it is wrong. So every threshold, date and obligation on it comes from a GOV.UK page, and here they all are.
How this works
All the figures live in one file — a single rules config with a source URL attached to every fact. No page hardcodes a threshold or a date of its own. When HMRC changes something, one edit corrects the entire site, which is the only way to keep a site like this honest over time.
Rules version 2026.08.1 · last checked against GOV.UK on 2026-08-11
The pages we rely on
- Check if you need to use Making Tax Digital for Income Tax
- Find out if and when you need to use Making Tax Digital for Income Tax
- Work out your qualifying income for Making Tax Digital for Income Tax
- Use Making Tax Digital for Income Tax
- Use Making Tax Digital for Income Tax: send quarterly updates
- Find out if you can get an exemption from Making Tax Digital for Income Tax
- Choose the right software for Making Tax Digital for Income Tax
- Sign up for Making Tax Digital for Income Tax
- Penalties for Making Tax Digital for Income Tax
- Making Tax Digital for Income Tax (collection page)
The core facts, stated plainly
| Claim | Source |
|---|---|
| Applies to sole traders and landlords registered for Self Assessment with income from self-employment or property | Check if you need to use MTD |
| Qualifying income over £50,000 in 2024 to 2025 → MTD from 6 April 2026 | Find out if and when you need to use MTD |
| Qualifying income over £30,000 in 2025 to 2026 → MTD from 6 April 2027 | Find out if and when you need to use MTD |
| Qualifying income over £20,000 in 2026 to 2027 → MTD from 6 April 2028 | Find out if and when you need to use MTD |
| Qualifying income is total self-employment and property income before expenses (turnover) | Work out your qualifying income |
| Obligations: digital records, quarterly updates, compatible software | Use MTD for Income Tax |
| Quarterly deadlines: 7 August, 7 November, 7 February, 7 May | Send quarterly updates |
| Points-based penalties, £200 at 4 points; none for 2026 to 2027 quarterly updates | Penalties for MTD for Income Tax |
| Exemptions, and partnerships not currently in scope | Exemptions from MTD for Income Tax |
Found something wrong?
Tell us and we will fix it. If GOV.UK and this site disagree, GOV.UK is right. Nothing here is tax advice, and none of it takes account of your circumstances — for that, speak to an accountant.
Checked against GOV.UK on 2026-08-11. See every source we used.