The £30,000 MTD threshold
Qualifying income over £30,000 for the 2025 to 2026 tax year means a start on 6 April 2027. The April 2026 group was the higher £50,000 line, looked at in 2024 to 2025.
Key takeaways
- More than £30,000 in 2025 to 2026.
- Starts 6 April 2027.
- Gross, not profit.
- Being under £50,000 does not keep you out of this group.
Who this group is
If your 2025 to 2026 qualifying income is over £30,000, GOV.UK says you will need to use Making Tax Digital for Income Tax from 6 April 2027. A figure between £30,000 and £50,000 can be in this group even though it was not high enough for the April 2026 start.
You still submit the Self Assessment return for the year before you start. Sign-up also expects you to be registered for Self Assessment.
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax
- GOV.UK: Get ready for MTD, an agent toolkit
- GOV.UK: Reduction of the mandation threshold from £30,000 to £20,000 from April 2028
- GOV.UK: Find software that's compatible with Making Tax Digital for Income Tax
- GOV.UK: Repossessing your privately rented property after 1 May 2026
- GOV.UK: Renting out your property, guidance for landlords and letting agents
Reviewed by
Christopher Norton
UK Property Tax & Making Tax Digital Specialist
FCCA and Chartered Tax Adviser. Director of Norton and Sons Associates Property Tax Firm. Property tax and MTD compliance since 2005.