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Self-employed businesses and landlords with annual business or property turnover above £50,000 will need to follow the rules for Making Tax Digital for income tax (MTD IT) from 6 April 2026.

Businesses with turnover / gross income over £30,000 will join from 6 April 2027, and there will be further consultation regarding businesses with gross income of £30,000 or less.

At Autumn Budget 2024, the Government announced its intension to extend MTD IT to sole traders and landlords with turnover / gross rental income over £20,000 by the end of this Parliament. See Overview of tax legislation and rates (October 2024), para 2.41.

HMRC has created an online tool to check if a business is within scope of MTD on GOV.UK at Check if you need to use Making Tax Digital for Income Tax. The tool does not work for taxpayers with foreign income, instead see Work out your qualifying income for Making Tax Digital for Income Tax for which foreign sources to include. Use of the tool is not restricted,