MTD £30,000 threshold from April 2027 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.
HMRC is rolling Making Tax Digital for Income Tax out in stages. After the higher earners who started in April 2026, the next large group is people whose qualifying income is over £30,000 in the 2025 to 2026 tax year. For that group, gov.uk says Making Tax Digital for Income Tax applies from 6 April 2027.
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).
Who this page is for
Sole traders and landlords who:
- are registered for Self Assessment,
- were under the £50,000 bar for 2024 to 2025 (so April 2026 did not catch them), and
- expect qualifying income over £30,000 in 2025 to 2026.
You still need the usual Self Assessment return for the year before you start Making Tax Digital, and you must meet HMRC’s sign-up rules (including having submitted a return in the last two years) as set out on the same gov.uk page.
What “over £30,000” means
It is qualifying income: gross self-employment turnover plus gross property income, before expenses — not your taxable profit after costs. PAYE wages, dividends and pensions generally do not count. See our qualifying income guide with examples and HMRC’s qualifying income guidance.
What changes from 6 April 2027
If you are in this cohort you will need compatible software to keep digital records of self-employment and property income and expenses, send quarterly updates, and later file your tax return through software. HMRC explains software choices on gov.uk. Our software guide summarises the types without recommending products.
Quarterly update deadlines remain 7 August, 7 November, 7 February and 7 May — see deadlines and gov.uk quarterly updates.
Quick check
Use the free start-date checker with your 2025 to 2026 qualifying income, or embed it for clients.
Templates from this site
These are our own paid spreadsheets. They are not HMRC-recognised software and cannot send anything to HMRC. You still need HMRC-recognised software (for example bridging software) to send MTD updates and returns.
- MTD Record Keeper (£11.99)
- UK Budget Planner 2027 (£5.99)
Related guides
Last checked against gov.uk: 5 November 2026.