From 6 April 2026
People with qualifying income over £50,000 in the 2024 to 2025 tax year are the first mandatory phase.
Guide
Who needs to use MTD for Income Tax?
Use this page to understand the phased rollout and which groups are most likely to be brought into MTD first.
From 6 April 2027
People with qualifying income over £30,000 in the 2025 to 2026 tax year are the next phase.
From 6 April 2028
The £20,000 phase is part of the later rollout and should be treated as the later expansion point in the current path.
Who this is about
The core groups are sole traders and landlords with income from self-employment, property, or both.
Important practical reminder
The broad rule is about qualifying income and phased dates, but users should still check the qualifying-income detail and any special circumstances before relying on a simple headline answer.
This site is a practical guide and planning resource. It is not official HMRC software and it is not tax advice.