Making Tax Digital for Income Tax

When does MTD for Income Tax apply to you? The threshold rules

MTD Income Tax applies from April 2026 for those above £50,000 gross. April 2027 for £30,000+, April 2028 for £20,000+. Who is in scope, explained.

You must use MTD for Income Tax if your qualifying income — total gross income from self-employment and property — exceeds £50,000 (April 2026), £30,000 (April 2027), or £20,000 (April 2028). The test is based on your Self Assessment return for the relevant earlier tax year.

Gross, not net. Combined, not separate streams. Based on a specific past return — not your current income.

**Read the full threshold guide at [rraccountants.uk/mtd-income-tax-threshold](https://rraccountants.uk/mtd-income-tax-threshold).**

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