Making Tax Digital for Income Tax
When sole traders and landlords must keep digital records and send quarterly updates to HMRC, based on their income from self-employment and property.
Income threshold from 6 April 2026
£50,000
Applies if your self-employment and property income, before expenses, was over this in the 2024/25 tax year.
GOV.UK — HMRC · since 6 Apr 2026 · checked 9 Nov 2026
Income threshold from 6 April 2027
£30,000
Applies if your self-employment and property income, before expenses, is over this in the 2025/26 tax year.
GOV.UK — HMRC · checked 9 Nov 2026
Income threshold from 6 April 2028
£20,000
Applies if your self-employment and property income, before expenses, is over this in the 2026/27 tax year.
GOV.UK — HMRC · checked 9 Nov 2026