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KB Home / Tax Return Production / MTD for Income Tax 2026/27

MTD for Income Tax 2026/27

Article ID: 3400
Last updated: 18 Feb, 2025

Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) requires businesses and landlords with  qualifying income to maintain digital records and update HMRC each quarter using compatible software.

When you will need to enrol for MTD ITSA

For individuals, MTD for ITSA will be introduced in two phases:

  • From April 2026, for those with qualifying income over £50,000

  • From April 2027, for those with qualifying income over £30,000

Who will need to use Making Tax Digital for Income Tax

You will be required to submit quarterly returns from April 2026 if:

  • You’re an individual registered for Self Assessment and

  • You get income from self-employment or property, or both and

  • Your qualifying income is more than £50,000

Working out your qualifying income

Qualifying income will be the total gross income you get in a tax year, from self-employment plus property. To assess qualifying income for a tax year, HMRC will look at the tax return submitted the year before. For example, assessment for qualifying income for the tax year 2026 to 2027, will be based on total income in the tax return submitted for the tax year 2024 to 2025. This tax return should have been submitted by 31 January 2026.
HMRC guidance provides more information on qualifying income.

How to Enrol for MTD ITSA

You can find out more about MTD ITSA and how to enrol here.


How TaxCalc will support you for MTD ITSA

TaxCalc's MTD Quarterly Filer is available from April 2025 for pilot users initially, with general availability soon after.

Article ID: 3400
Last updated: 18 Feb, 2025
Revision: 7
Views: 62
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