MTD £20,000 threshold from April 2028 explained

General information, not tax advice. This site explains published HMRC rules in plain English. It is not personal tax advice and we are not affiliated with HMRC. Check with HMRC or a qualified accountant before you act. Figures were checked against gov.uk on 5 November 2026.

The third published stage of Making Tax Digital for Income Tax covers people whose qualifying income is over £20,000 in the 2026 to 2027 tax year. For that group, gov.uk says the rules apply from 6 April 2028.

Source: Find out if and when you need to use Making Tax Digital for Income Tax (gov.uk, updated 26 March 2026; checked 5 November 2026).

How this sits with the earlier thresholds

If you already crossed an earlier threshold, you do not wait until 2028 — you follow the earlier start date. Partnerships are still listed as “later”, with no date on the eligibility page we checked.

Automatic exemption at £20,000 or less

Separately, gov.uk says people with qualifying income of £20,000 or less are automatically exempt from Making Tax Digital for Income Tax and do not need to apply. That sits beside the “over £20,000” start date for April 2028. Read HMRC’s wording on the exemption guidance and confirm with the eligibility tool for your own figures.

What to prepare if you expect to be in this group

• Work out qualifying income using your Self Assessment figures.
• Learn the quarterly deadlines.
• Decide how you will keep digital records and which software type fits (full product vs bridging from spreadsheets).

Use the free checker or embed it.

Related

• £30,000 threshold from April 2027
• Who needs MTD overall

Last checked against gov.uk: 5 November 2026.