Does Making Tax Digital apply to me?
Making Tax Digital for Income Tax means keeping digital records and sending HMRC a short update every quarter. Whether it applies depends on your turnover, the money coming in before expenses, not your profit.
Good to know
When does Making Tax Digital for Income Tax start?
From 6 April 2026 if your self-employed and property turnover was over £50,000, from April 2027 if it was over £30,000, and from April 2028 if it was over £20,000.
Do wages from a job count towards the threshold?
No. Only self-employed turnover and rental income are added together. Wages from a job, pensions and savings interest don't count.
Which year's figures does HMRC use?
Your tax return from two years earlier. The April 2026 start is based on your 2024/25 return, and April 2027 on your 2025/26 return.
Do I still send a tax return?
Yes. After the year ends you still send a final declaration, but through your Making Tax Digital software instead of the old way.
Can I be exempt from Making Tax Digital?
Some people can, for example if using a computer or the internet isn't reasonably possible because of age, disability or where you live. You have to apply to HMRC.