Making Tax Digital for Income Tax will be introduced gradually over three years, starting in April 2026. The government has staggered the rollout to give landlords and self-employed people time to prepare and find compatible software.
Your start date depends on your combined gross income. Understanding exactly when MTD applies to you is the first step to preparing properly.
| Date | Who Must Join |
|---|---|
| 6 April 2026 | Landlords and self-employed with income above £50,000 |
| 6 April 2027 | Landlords and self-employed with income above £30,000 |
| 6 April 2028 | Landlords and self-employed with income above £20,000 |
HMRC has confirmed these dates. The government has not yet announced a date for those with income below £20,000, though further expansion is expected in future years.
The threshold is based on your gross income, the total before deducting any expenses or allowances. It is not your profit or your taxable income. It is the total amount of money coming in from qualifying income sources.
This is an important distinction. A landlord who earns £60,000 a year as an employee but only £25,000 from rental income would not be caught by MTD until April 2027 when the threshold drops to £30,000, not April 2026, because employment income does not count.
HMRC uses the income figure from your most recent submitted Self Assessment tax return to determine when you must join. If your 2024–25 Self Assessment return (submitted by January 2026) shows qualifying income above £50,000, you must join MTD from April 2026.
If your income fluctuates year to year, for example because you sold a property or your rental income increased, HMRC will use the most recently submitted return as the reference point.
If your income rises above a threshold after MTD is already in force, you would need to join at the point when a submitted return shows your income has exceeded the relevant level. The exact rules around late joiners will be confirmed by HMRC as the system matures.
If your qualifying income is currently below £20,000 you are not in scope for MTD under the current announced timeline. You will continue to use Self Assessment as normal until the government makes a further announcement. However, it is worth monitoring future announcements if your income is close to the £20,000 level.
Even if your start date is April 2027 or 2028, preparing earlier gives you a significant advantage. Setting up compatible software, understanding the quarterly reporting cycle, and learning to keep digital records all take time. Landlords who begin this process 12 months before their start date report a much smoother transition than those who leave it to the last moment.
Key preparation steps include:
HMRC will introduce a points-based penalty system for late MTD submissions. Each missed quarterly update earns a penalty point. When points reach a threshold, a financial penalty of £200 is charged. Missing your MTD start date or failing to submit quarterly updates on time can therefore lead to cumulative penalties.
The simplest way to avoid this is to know your start date, register for MTD through your software before that date arrives, and make your first quarterly submission on time.
Making Tax Digital for landlords starts in April 2026 for those with income above £50,000, April 2027 for income above £30,000, and April 2028 for income above £20,000. Your qualifying income includes rental and self-employment income but not employment, pension, or investment income.
Knowing your start date now gives you the maximum time to prepare, choose compatible software, start keeping digital records, and understand the quarterly reporting process before your first deadline. Read our MTD FAQs for more answers, or visit the SimplifyMTD homepage to get started.