Making Tax Digital for Income Tax: what to do from April 2026
The rolling £50k / £30k / £20k thresholds, quarterly updates, and how to get ready without the panic.
The timetable
MTD for ITSA applies to sole traders and landlords with combined gross income above £50,000 from April 2026; £30,000 from April 2027; and £20,000 from April 2028. Partnerships join later.
What changes
You must keep digital records and use compatible software to send quarterly updates. You will still need to finalise the year's position and meet the relevant Self Assessment filing and payment obligations. Check HMRC's current process because terminology and software steps can change.
How to prepare
Pick MTD-compatible software (FreeAgent, Xero, QuickBooks). Get your bank feeds connected. Speak to your accountant about whether to do the quarterly updates yourself or have them handled for you.
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