Guides › Public Services › Making Tax Digital for Income Tax: Who Must Join and When
Making Tax Digital for Income Tax: Who Must Join and When
Making Tax Digital for Income Tax applies to sole traders and landlords registered for Self Assessment. If your qualifying income from self-employment and property was over £50,000 in 2024 to 2025, you should have started from 6 April 2026. Over £30,000 in 2025 to 2026 means starting from 6 April 2027, and over £20,000 in 2026 to 2027 means starting from 6 April 2028. Some people are exempt.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
Making Tax Digital
Who It Applies To
Sole traders and landlords registered for Self Assessment, with self-employment or property income, whose qualifying income is above the threshold for the tax year. source
When You Start
Qualifying income over £50,000 in 2024 to 2025: from 6 April 2026 (you can still sign up if you have not). Over £30,000 in 2025 to 2026: from 6 April 2027. Over £20,000 in 2026 to 2027: from 6 April 2028. source
Exemptions
Some people are exempt, for example if they are digitally excluded. They must still report income through a Self Assessment return. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 6 April 2027Start if over £30,000Qualifying income in 2025 to 2026
Steps to Take
Step 1 of 5
Add up your self-employment and property income.
Step 2 of 5
Check which start date applies.
Step 3 of 5
Choose compatible software.
Step 4 of 5
Sign up through GOV.UK.
Step 5 of 5
Ask for an exemption if you cannot go digital.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
Free Tax Help
TaxAid and Tax Help for Older People give free advice if your income is low.
Good to Know
Small things that make your complaint stronger.
If you cannot use digital tools because of age, disability or location, ask HMRC about an exemption.
Scotland has its own Income Tax rates and bands. The rules on returns, penalties and HMRC complaints apply across the UK.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 15 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/guidance/check-when-to-sign-up-for-making-tax-digital-for-income-tax Checked 15 October 2026