Making Tax Digital for Income Tax applies to sole traders and landlords based on their qualifying income.
The rules are being introduced in stages:
● from 6 April 2026: qualifying income over £50,000
● from 6 April 2027: qualifying income over £30,000
● from 6 April 2028: qualifying income over £20,000
Qualifying income is your gross income from self-employment and UK property before expenses are deducted.
For most CIS subcontractors, this will include the full amount earned from construction work before CIS deductions.
If you also receive rental income, HMRC combines that with your self-employment income when checking whether you are over the threshold.
Once MTD applies, you’ll need to:
● maintain digital records
● submit quarterly updates
● complete your year-end tax return through compatible software, like MTD 4 Subbies
We're building a simpler way for UK CIS subcontractors to track income, expenses and stay ready for Making Tax Digital.
Register your interest today and we'll let you know as soon as launch dates and early access become available.
