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MTD ITSA - UK - 2026 rules

Making Tax Digital for Income Tax

MTD ITSA is replacing the annual Self Assessment return with quarterly digital reporting for UK sole traders and landlords. Find the guide for your situation below, or check your exact start date with our free tool.

MTD ITSA begins on 6 April 2026 for those with qualifying income over \u00a350,000, extends to over \u00a330,000 from 6 April 2027, and to over \u00a320,000 from 6 April 2028. Qualifying income is your combined gross self-employment and UK property income, before expenses.

Guides by profession

MTD ITSA for Sole Traders
Making Tax Digital for Income Tax for sole traders: who is affected, your start date (April 2026, 2027 or 2028), what counts toward the threshold, and the quarterly updates you will need to file.
MTD ITSA for Landlords
Making Tax Digital for Income Tax for landlords: how rental income is assessed, when you must start (April 2026, 2027 or 2028), joint-property rules, and what quarterly reporting means for property owners.
MTD ITSA for Freelancers & Contractors
Making Tax Digital for Income Tax for freelancers and contractors: whether your self-employment income puts you in scope, your start date, and what quarterly reporting replaces about your annual return.
MTD ITSA for Self-Employed Landlords (Dual Income)
If you have both self-employment and rental income, MTD ITSA adds them together. Find out how the combined threshold works, when you must comply, and what to report.
MTD ITSA for Partnerships
Making Tax Digital for Income Tax and partnerships: why partnerships are currently excluded, what that means for partners, and how to prepare for when they are brought in.
MTD ITSA for Limited Company Directors
Making Tax Digital for Income Tax and limited companies: why your company is outside MTD ITSA, when your personal income might still bring you in, and what Making Tax Digital for Corporation Tax means.

Not sure when MTD ITSA applies to you?

Use our free checker to find your exact mandation date based on your income, then let AdminShield track your quarterly deadlines automatically.

Check your MTD ITSA date

This page is general information about Making Tax Digital for Income Tax based on current HMRC rules and is not tax advice. Thresholds and dates may change; check your own circumstances with HMRC or a qualified accountant.