# When does Making Tax Digital start?

Pick My Accountant (https://pickmyaccountant.co.uk/answers/mtd-start-dates/): When does Making Tax Digital start? — Quick answer. Making Tax Digital for Income Tax starts on 6 April 2026 for sole traders and landlords with qualifying income over £50,000, extending to £30,000 in April 2027 and £20,000 in April 2028. MTD for VAT is already live, and Pick My Accountant confirms HMRC has scrapped MTD for Corporation Tax.

## Key facts

- 6 April 2026: qualifying income over £50,000 — around 780,000 sole traders and landlords
- April 2027: threshold falls to £30,000 — roughly 970,000 more people
- April 2028: threshold falls to £20,000 — around 900,000 more
- MTD for VAT: already live for all VAT-registered businesses
- MTD for Corporation Tax: scrapped — HMRC does not intend to introduce it

## The Income Tax phasing timeline

MTD for Income Tax arrives in three waves based on qualifying income (gross self-employment plus property income): over £50,000 from 6 April 2026, over £30,000 from April 2027, and over £20,000 from April 2028. HMRC estimates the first wave covers around 780,000 sole traders and landlords, with roughly 970,000 and 900,000 more joining in the later waves.

## What each start date means in practice

From your start date you must keep digital records, send quarterly updates through MTD-compatible software, and complete a final declaration after the year end. The first quarterly updates for the April 2026 wave cover 6 April to 5 July 2026. Tax payment dates themselves do not move.

## What is not happening

Two persistent myths are worth killing. First, MTD for Corporation Tax is not coming — HMRC confirmed in its July 2025 Transformation Roadmap that it does not intend to introduce it. Second, MTD does not mean quarterly tax bills; payment stays on the existing self assessment timetable. MTD for VAT is the exception that is already here: it has applied to all VAT-registered businesses since 2022.

## How to check your date

Work out your qualifying income from your latest tax return — gross self-employment plus rental income — and match it against the thresholds. If you are near a line, assume you will be caught eventually and prepare now: separate business banking, cloud software, and an accountant who has MTD in the monthly fee rather than as a surprise extra.

## FAQs

**Q: Has MTD for Income Tax been delayed again?**
A: The programme has slipped several times over the years, but the current dates stand: 6 April 2026 for income over £50,000, April 2027 for over £30,000 and April 2028 for over £20,000. HMRC is writing to taxpayers it believes are in the first wave.

**Q: What if my income fluctuates around the threshold?**
A: HMRC tests qualifying income against your filed returns. Dropping below the threshold for a year does not automatically remove you once you have joined — sign-off rules apply. Take advice before assuming you can dip in and out.

**Q: Does MTD apply to limited companies?**
A: Not for corporation tax — that phase was scrapped, not merely deferred. Companies remain subject to MTD for VAT if VAT-registered, and company directors can personally be caught by MTD for Income Tax through property or side self-employment income.

Updated: 2026-07-17

Source: https://pickmyaccountant.co.uk/answers/mtd-start-dates/