From April 2026, sole traders and landlords with gross income above £50,000 must use Making Tax Digital for Income Tax. Enter your figures to see whether you’re in the first wave, second wave, third wave — or out of scope.
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) replaces the annual Self Assessment return for in-scope sole traders and landlords. From April 2026 you must keep digital records, submit quarterly updates to HMRC via MTD-compatible software, and file a Final Declaration at year-end. The threshold drops in 2027 and again in 2028, eventually covering most self-employed people and landlords. MTD ITSA service →
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