6 APRIL 2026
When does MTD for Income Tax start?
Phase 1 begins on 6 April 2026 for qualifying income over £50,000, tested on the 2024/25 return.
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What to know
- Over £50,000: mandation starts on 6 April 2026, based on the 2024/25 Self Assessment return.
- Over £30,000 follows from 6 April 2027, and over £20,000 from 6 April 2028.
- From your start date you keep digital records, send four quarterly updates and submit a final declaration.
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 |
When does MTD for Income Tax start? FAQs
When does the first phase start?
6 April 2026, for qualifying income over £50,000.
Which return decides Phase 1?
The 2024/25 Self Assessment return.
What changes on my start date?
Digital records, four quarterly updates through MTD-compatible software, and a final declaration.
What if my income is £50,000 exactly?
Exactly £50,000 is not over the threshold, so Phase 1 does not apply.
Do later phases have dates?
Yes: over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028.
Related MTD guides
Sole traders · Landlords · Thresholds · Quarterly updates · Complete guide · Start date · Who it applies to · Final declaration · £30,000 threshold