Answers · UK 2025/26

When does MTD ITSA start?

MTD ITSA starts from 6 April 2026 for self-employed people and landlords with qualifying income over £50,000. It extends to those over £30,000 from April 2027 and to those over £20,000 from April 2028. Below £20,000 you stay on normal Self Assessment.

Last updated: 1 June 2026Last reviewed: 1 June 2026How we verify

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Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is being phased in by income level. The first stage begins on 6 April 2026 and applies to sole traders and landlords whose qualifying income — total gross income from self-employment and property before deducting expenses — exceeds £50,000. The second stage from April 2027 brings in those with qualifying income over £30,000, and a third stage from April 2028 is planned to cover those over £20,000. People below £20,000 will continue filing the usual annual Self Assessment return for now. Worked example: a freelancer with £62,000 of gross self-employed income must start keeping digital records and submitting quarterly updates from 6 April 2026, with the first quarterly update due around 7 August 2026, then further updates and a final declaration by 31 January 2028. To prepare, you should choose MTD-compatible software now, start recording income and expenses digitally, and check your latest tax return to see which threshold band you fall into. The threshold is based on the figures in your 2024/25 return for the April 2026 start. Late or missed quarterly updates attract points under HMRC’s new penalty regime. MTD ITSA applies across the whole UK, including Scotland, where Scottish Income Tax rates still apply to the final bill. Use the Self-Employed Tax and Income Tax calculators to keep track of what you owe.