When does MTD start?
Making Tax Digital for Income Tax is mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000. The £30,000 to £50,000 band follows in April 2027, and £20,000 to £30,000 in April 2028. The rules are identical in every UK city.
Find your city
Select your location for a tailored MTD guide with local deadlines, thresholds and filing steps.
England
- Aldershot
- Ashford
- Aylesbury
- Barnsley
- Basildon
- Basingstoke
- Bath
- Bedford
- Birkenhead
- Birmingham
- Blackburn
- Blackpool
- Bolton
- Bournemouth
- Bradford
- Brighton
- Bristol
- Bromley
- Burnley
- Burton upon Trent
- Bury
- Bury St Edmunds
- Cambridge
- Canterbury
- Carlisle
- Chelmsford
- Cheltenham
- Chester
- Chesterfield
- Chichester
- Colchester
- Coventry
- Crawley
- Crewe
- Croydon
- Darlington
- Dartford
- Derby
- Doncaster
- Dudley
- Durham
- Eastbourne
- Enfield
- Exeter
- Fareham
- Farnborough
- Gateshead
- Gillingham
- Gloucester
- Great Yarmouth
- Grimsby
- Guildford
- Halifax
- Harlow
- Harrogate
- Harrow
- Hartlepool
- Hastings
- Hemel Hempstead
- Hereford
- High Wycombe
- Huddersfield
- Hull
- Ilford
- Ipswich
- Kettering
- Kidderminster
- King's Lynn
- Kingston upon Thames
- Lancaster
- Leamington Spa
- Leeds
- Leicester
- Lincoln
- Liverpool
- London
- Loughborough
- Luton
- Maidenhead
- Maidstone
- Manchester
- Mansfield
- Middlesbrough
- Milton Keynes
- Newcastle
- Newcastle-under-Lyme
- Newquay
- Northampton
- Norwich
- Nottingham
- Nuneaton
- Oldham
- Oxford
- Peterborough
- Plymouth
- Poole
- Portsmouth
- Preston
- Reading
- Redditch
- Rochdale
- Romford
- Rotherham
- Rugby
- Salford
- Salisbury
- Scarborough
- Scunthorpe
- Sheffield
- Shrewsbury
- Slough
- Solihull
- Southampton
- Southend-on-Sea
- Southport
- St Albans
- St Helens
- Stafford
- Stevenage
- Stockport
- Stockton-on-Tees
- Stoke-on-Trent
- Stroud
- Sunderland
- Sutton
- Swindon
- Tamworth
- Taunton
- Telford
- Torquay
- Truro
- Tunbridge Wells
- Uxbridge
- Wakefield
- Walsall
- Warrington
- Watford
- Weston-super-Mare
- Wigan
- Winchester
- Woking
- Wolverhampton
- Worcester
- Worthing
- Yeovil
- York
Scotland
Wales
Frequently asked questions
What is Making Tax Digital for Income Tax?
Making Tax Digital (MTD) for Income Tax is an HMRC initiative that requires self-employed people and landlords to keep digital records and send quarterly updates using compatible software, replacing the single annual self-assessment return.
When does Making Tax Digital start?
MTD for Income Tax starts on 6 April 2026 for those with qualifying income over £50,000. People earning £30,000 to £50,000 join from April 2027, and £20,000 to £30,000 from April 2028.
Does Making Tax Digital apply differently in Scotland, Wales, or Northern Ireland?
No. MTD for Income Tax is a UK-wide HMRC requirement and the deadlines and quarterly process are identical everywhere. Scotland sets its own income tax bands and Wales uses C-prefix tax codes, but the digital filing rules are the same.
How many times a year do I file under MTD?
You send four cumulative quarterly updates plus a final declaration after the tax year ends, instead of one annual self-assessment return.
What software do I need for Making Tax Digital?
You need HMRC-recognised software. TapTax, which is HMRC-recognised, keeps digital records, categorises transactions, and submits your quarterly updates directly to HMRC.
Get ahead of Making Tax Digital.
TapTax imports your bank statements, categorises expenses automatically, and submits quarterly updates to HMRC. Free plan, no card required.
Get started free- Tax calculators
Every free calculator, grouped by the job it does.
Where these dates come from
Thresholds and start dates checked against GOV.UK and the regulations on 13 September 2026.