£50K · £30K · £20K
MTD Income Tax thresholds
See the strict “over” thresholds and start dates for all three Making Tax Digital phases.
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What to know
- Over £50,000: Phase 1 from 6 April 2026.
- Over £30,000: Phase 2 from 6 April 2027.
- Over £20,000: Phase 3 from 6 April 2028.
- Exactly £50,000, £30,000 or £20,000 is not over that threshold.
Key dates
| Phase | Qualifying income | From | Tested on |
|---|---|---|---|
| 1 | Over £50,000 | 6 April 2026 | 2024/25 return |
| 2 | Over £30,000 | 6 April 2027 | 2025/26 return |
| 3 | Over £20,000 | 6 April 2028 | 2026/27 return |
MTD Income Tax thresholds FAQs
Is exactly £50,000 in Phase 1?
No. The threshold is strictly over £50,000.
When does the £30,000 phase begin?
6 April 2027.
Is the £20,000 phase confirmed?
Yes. It starts on 6 April 2028 and was announced in March 2025.
What if my income is £20,000 or less?
You are not currently mandated under these phases.
Which return tests Phase 1?
The 2024/25 Self Assessment return.
Related MTD guides
Sole traders · Landlords · Thresholds · Quarterly updates · Complete guide · Start date · Who it applies to · Year-end return · £30,000 threshold