What’s covered
What is Making Tax Digital for Income Tax?
MTD ITSA is HMRC's programme to move self-assessment online. Understand the basics, which taxes are covered, and why it matters for landlords and sole traders.
The Phased Rollout Timeline
April 2026, April 2027, April 2028 — who is in each wave? Key dates, income bands, and what happens if you miss the deadline.
Qualifying Income Explained
Not all income counts toward the £50,000 threshold. Learn which income streams qualify, how HMRC calculates it, and the 'if one's in, it's all in' rule.
Articles in this cluster
3 guides — read in order or jump to what you need
What is Qualifying Income for MTD? How HMRC Decides if You Must Join
Qualifying income decides whether you are in MTD for Income Tax. Learn what counts, what doesn't, and how HMRC calculates the threshold for landlords and sole traders.
MTD for Income Tax Key Dates: A Complete Timeline for UK Landlords and Sole Traders
A clear, date-by-date timeline of Making Tax Digital for Income Tax — from the 2024/25 return that triggers entry to final declaration deadlines and beyond.
Making Tax Digital for Income Tax: The Complete 2026 Guide for Landlords and Sole Traders
Everything UK landlords and sole traders need to know about Making Tax Digital for Income Tax — thresholds, deadlines, penalties and how to prepare for April 2026.
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