Romani in UK Advisors

When you need to start using Making Tax Digital for Income Tax depends on your qualifying income within a tax year. If your qualifying income is over:

• £50,000 for the 2024 to 2025 tax year, you will need to use it from 6 April 2026
• £30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027
• £20,000 for the 2026 to 2027 tax year, the government has set out plans to introduce.
  

This technical note provides further detail on measures relating to Making Tax Digital (MTD) for Income Tax which were announced in the Spring Statement in 2025. These extend MTD to a wider range of customers and introduce various improvements to how MTD works.

It sets out plans to:

• expand MTD for Income Tax to sole traders and landlords with income over £20,000 from April 2028
• exempt or defer certain taxpayer groups from MTD
• improve end-of-year processes by making MTD-compatible software the default for submitting end of year information and Final Declaration (The Tax Return)
• finalise the policy framework for MTD and penalty reform

HMRC will continue to engage with stakeholders on these areas before legislation is introduced before mandation in April 2026.