You will need to follow MTD for Income Tax rules if you are an individual registered for Self Assessment and get income from self-employment or property, or both.
If you're a sole trader
You’ll need to record all your sales and business expenses digitally and send four summaries to HMRC each year.
If you are a landlord
You’ll need to record all your rental income and allowable property expenses digitally and send four summaries to HMRC each year.
If you’re a sole trader and sub contractor
Your mandatory start date is determined by the combined total of your income from both your sole trade and your property business.
This change is being rolled out in phases, based on your total annual income (from self-employment and/or property rental):
While the changes are phased, we recommend starting now to comfortably build better digital habits.
Phase 1: Above £50,000
6 April 2026
Phase 2: Above £30,000
6 April 2027
Phase 3: Above £20,000
6 April 2028
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.
