Who will need to use Making Tax Digital for Income Tax

You’ll need to use Making Tax Digital for Income Tax if all of the following apply:

1. you’re a sole trader or a landlord registered for https://emea01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fself-assessment-tax-returns%2Fwho-must-send-a-tax-return&data=05%7C02%7C%7C5151bb85e81f4c74495a08deebce1f5e%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C639207467669011192%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=HYTf52Gs14p0Qtp5XqQ7QpPfk9g6JTm6GMK%2Bbe3b5ns%3D&reserved=0
2. you get income from self-employment or property, or both
3. your qualifying income is more than the relevant threshold for the tax year — https://emea01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fwork-out-your-qualifying-income-for-making-tax-digital-for-income-tax&data=05%7C02%7C%7C5151bb85e81f4c74495a08deebce1f5e%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C639207467669044406%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=9N1GQjoh%2BRl7h2t2dLD8fPVOC2%2BtCAsoLyh2AzbVmgc%3D&reserved=0