Does Making Tax Digital apply to me?
From 6 April 2026 if your self-employed and property income before expenses is above £50,000. The threshold drops to £30,000 a year later and £20,000 the year after.
Last checked 12/09/2026.
It depends on your qualifying income, and on the year. From 6 April 2026, Making Tax Digital for Income Tax applies if your combined self-employed and property income, before expenses, is above £50,000.
| From | Applies if qualifying income is above |
|---|---|
| 6 April 2026 | £50,000 |
| April 2027 | £30,000 |
| April 2028 | £20,000 |
Qualifying income is turnover, not profit. That catches a lot of drivers out: a courier taking £55,000 and claiming heavy mileage relief might have profit well under £30,000 and still be inside the highest threshold.
HMRC looks at the figures on your most recent filed return to decide, so the return you file in January decides whether you are in scope the following April. They write to you if you are.
If it applies, you keep digital records and send quarterly updates instead of one annual return, then finalise the year at the end. The 31 January deadline for the final declaration does not move.
Sources
Related
What is Making Tax Digital for Income Tax?
Digital record keeping plus four quarterly updates to HMRC during the year, instead of one annual return at the end of it.
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Making Tax Digital for Income Tax: what delivery drivers need to do
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How long do I need to keep my records?
At least 5 years after the 31 January filing deadline for that tax year.
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