The test, step by step
- Take your 2025/26 tax return (the one due by 31 January 2027).
- Add your self-employment turnover (before expenses).
- Add your rent received from UK and overseas property (your share if jointly owned), before expenses.
- Over £30,000? MTD applies from 6 April 2027. HMRC will usually write to you, but the rule applies whether or not you get a letter.
Example: a self-employed cleaner taking £22,000 who also lets a flat for £10,800 a year has qualifying income of £32,800 – so MTD applies, even though neither income is over £30,000 on its own.
Your timeline
| When | What |
|---|---|
| Now – January 2027 | File your 2025/26 return. It fixes whether you’re in. |
| February – March 2027 | Choose software or an accountant; start digital records. |
| 6 April 2027 | MTD starts for you. |
| 7 August 2027 | Your first quarterly update is due. |
| 31 January 2029 | Final declaration for 2027/28. |
What if your income drops?
If your qualifying income falls below the threshold for three tax years in a row, you can leave MTD. One quiet year isn’t enough on its own.
Don’t wait for January
January is the busiest month of the year for accountants. Practices that take on MTD clients have limited room, so getting quotes in the autumn is the easiest way to get a good fixed fee.
Sources
- Find out if and when you need to use Making Tax Digital for Income Tax – GOV.UK
- Work out your qualifying income for Making Tax Digital for Income Tax – GOV.UK
- Send quarterly updates using Making Tax Digital for Income Tax – GOV.UK
- Find software that works with Making Tax Digital for Income Tax – GOV.UK
- Penalties for Making Tax Digital for Income Tax – GOV.UK
General information about HMRC’s Making Tax Digital rules as of 26 October 2026, not tax advice. MTD Match is not affiliated with HMRC.