The 6 April 2027 deadline: qualifying income over £30,000
This is the band that will pull in the most people, and the one that surprises them — because the tax year that decides it has already finished.
The rule
If your qualifying income was more than £30,000 in the 2025 to 2026 tax year, you must use Making Tax Digital for Income Tax from 6 April 2027.
Why the date on your calendar is not the date that matters
People assume HMRC will look at their income in the year the rules start. It does not. It looks at a return you have already filed — for 2027, that is your 2025 to 2026 return.
So the question "will I be caught in 2027?" already has an answer. It is written on a tax return covering a year that has closed. You cannot change it by trading differently this year. You can only find out what it says.
How to find out where you stand, today
- Open your 2025 to 2026 Self Assessment return.
- Find your self-employment turnover — income before any expenses.
- Find your total property income — rent received before any costs.
- Add them together. Leave out salary, dividends, pensions, and partnership profit shares.
- If the total is over £30,000, 6 April 2027 is your date.
That total is your qualifying income. Note again that it is before expenses — a sole trader turning over £40,000 and profiting £18,000 is comfortably in scope.
Where 2027 sits in the timetable
| Qualifying income | Based on tax year | You must use MTD from |
|---|---|---|
| More than £50,000 | 2024 to 2025 | 6 April 2026 |
| More than £30,000 | 2025 to 2026 | 6 April 2027 |
| More than £20,000 | 2026 to 2027 | 6 April 2028 |
The £50,000 band came in on 6 April 2026 and is already live. If you were over £50,000 in your 2024 to 2025 return and have not started, your obligation is running now — that is worth acting on rather than reading about.
What to do with the time you have
There is no advantage in leaving this to March 2027, and one real disadvantage: your first quarterly update falls due on 7 August, four months into a tax year whose records you will already need to have kept digitally. The work is front-loaded whether you like it or not.
- Confirm your figure. Ten minutes with your last return settles whether this applies to you at all.
- Choose software. HMRC publishes a list of compatible products, including bridging software that submits from a spreadsheet, and some free products for simple affairs.
- Change the habit, not just the tool. Quarterly updates mean your records need to be current four times a year, not reconstructed each January.
- Consider starting early. You can sign up voluntarily before your date. Read the GOV.UK guidance on how penalties work for volunteers before you do.
- Check the exemptions. Some people are out of scope regardless of income.
Free reminder
Remind me before 6 April 2027
Start dates are years apart, which is exactly why people forget them. Tell us which one applies to you and we will email you before it arrives.
Here is precisely what you are signing up for:
- One email about three months before your start date, and one about a month before.
- An email if HMRC changes the thresholds or moves the dates.
- Occasional emails about MTD software we build. You can turn these off and still keep the reminders.
- Nothing else. No daily newsletter. Unsubscribe link on every email.
We store your email address and the deadline you picked. We do not sell or share it. See our privacy note.
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Common questions
What is the Making Tax Digital deadline for 2027?
From 6 April 2027, Making Tax Digital for Income Tax applies to sole traders and landlords whose qualifying income was more than £30,000 in the 2025 to 2026 tax year.
Which tax year decides whether I am caught in 2027?
The 2025 to 2026 tax year. HMRC checks the qualifying income on that Self Assessment return. That tax year has already ended, so the figure that decides your position is already set.
Is the £30,000 threshold based on profit?
No. It is qualifying income — total self-employment and property income before expenses. Your profit can be far below £30,000 while your qualifying income is above it.
What if my income drops after 2025 to 2026?
The start date is determined by the qualifying income HMRC sees on the relevant return. A later fall in income does not automatically remove the obligation, so check the GOV.UK guidance or speak to an accountant about your own position.
What should I do before 6 April 2027?
Find your qualifying income figure on your 2025 to 2026 return, choose HMRC-compatible software or bridging software for your spreadsheet, and get into the habit of recording income and expenses as you go rather than once a year.
Can I start before 2027?
Yes. HMRC allows sole traders and landlords to sign up voluntarily before they are required to, which lets you learn the rhythm of quarterly updates without the obligation. Different penalty rules apply to volunteers, so read the GOV.UK guidance first.
Where this comes from
Everything on this page traces to GOV.UK. Last checked 2026-08-11. If GOV.UK says something different, GOV.UK is right and we are wrong — please tell us.
Checked against GOV.UK on 2026-08-11. See every source we used.