Quick answer
You start MTD for Income Tax on 6 April 2026 if your qualifying income was over £50,000 on your 2024/25 return, on 6 April 2027 if it was over £30,000 on your 2025/26 return, and on 6 April 2028 if it was over £20,000 on your 2026/27 return. HMRC writes to tell you before the tax year you need to start.
The start dates
Start date | Qualifying income over | Based on your tax return for |
|---|---|---|
6 April 2026 | £50,000 | 2024/25 |
6 April 2027 | £30,000 | 2025/26 |
6 April 2028 | £20,000 | 2026/27 |
Examples
A plumber with £55,000 turnover on their 2024/25 return started on 6 April 2026.
A landlord with £34,000 rent on their 2025/26 return starts on 6 April 2027.
A part-time designer with £22,000 of sales on their 2026/27 return starts on 6 April 2028.
Someone with £18,000 of sales and no property income is exempt under the current thresholds.
How HMRC tells you
HMRC reviews your tax return each year. If your qualifying income is over the threshold, it writes to confirm that you need to start using MTD for Income Tax by the start of the following tax year.
What to do before your start date
Choose compatible software.
Sign up, or check whether HMRC has signed you up.
Start keeping digital records from 6 April of your first MTD year.
See how to sign up and the 2026/27 deadlines.