From 6 April 2026, sole traders and landlords whose gross self-employment turnover plus gross property income exceeds £50,000 in the 2024-25 tax year are mandated into Making Tax Digital for Income Tax Self Assessment (MTD ITSA). HMRC began contacting affected taxpayers in writing during March 2026.

Key practical points for those now in scope:

  • The first quarterly update covers 6 April - 5 July 2026 and is due by 7 August 2026.
  • Submissions must be sent through HMRC-recognised software. See the official compatible software list.
  • The current Self Assessment return for 2025-26 is unaffected; the change applies to 2026-27 onwards.

The £30,000 threshold cohort joins from April 2027, and the £20,000 threshold extends the regime further from April 2028 per current HMRC guidance.