The three MTD start dates
There is not one start date. The year HMRC looks at, and the amount, decide which 6 April applies.
Key takeaways
- 2024 to 2025 over £50,000: 6 April 2026.
- 2025 to 2026 over £30,000: 6 April 2027.
- 2026 to 2027 over £20,000: 6 April 2028.
Which tax year sets the group
GOV.UK’s agent toolkit sets it out as a table. 2024 to 2025 over £50,000 starts 6 April 2026. 2025 to 2026 over £30,000 starts 6 April 2027. 2026 to 2027 over £20,000 starts 6 April 2028.
The example GOV.UK gives for April 2026 is a review of the 2024 to 2025 return. The same pattern is why this site does not treat one undated income figure as proof that someone has already started.
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.
Figures updated: Content reviewed: October 2026Independent. Not affiliated with HMRC, GOV.UK or any software provider.