Home Making Tax Digital
When Making Tax Digital starts for you.
Your start date depends on your qualifying income: your gross self-employment and property income on your tax return.
| Qualifying income | Start date |
|---|---|
| Over £50,000 in the 2024 to 2025 tax year | 6 April 2026 |
| Over £30,000 in the 2025 to 2026 tax year | 6 April 2027 |
| Over £20,000 in the 2026 to 2027 tax year | 6 April 2028 |
HMRC writes to people who need to join.
Quarterly updates
Quarterly updates are due by 7 August, 7 November, 7 February and 7 May.
You still send a tax return each year, due by 31 January.
If your accounts end on a different date
If your accounting period ends on 31 March, you keep digital records from 1 April rather than 6 April.
Sources
We checked every figure on this page against these sources on 25 October 2026.
- Making Tax Digital for Income Tax: start dates — GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax.
- Making Tax Digital for Income Tax: quarterly deadlines — HMRC Making Tax Digital: Quarterly updates.
- Making Tax Digital for Income Tax: accounting period — GOV.UK: Using Making Tax Digital for Income Tax for the first time.