This archive introduction was reviewed on 16 October 2026. The original date remains visible, while the information below reflects the current published timetable.
Check when you enter the system
HMRC says that qualifying income over £50,000 in 2024–25 brings an individual into Making Tax Digital for Income Tax from 6 April 2026. Income over £30,000 in 2025–26 leads to a start on 6 April 2027, and income over £20,000 in 2026–27 leads to a start on 6 April 2028.
Use the relevant year's qualifying income, rather than the value of a property portfolio or a rough estimate of this month's rent. Check HMRC's eligibility guidance and any applicable exemption before deciding that a threshold applies.
Understand the working routine
The system requires compatible software, digital records and quarterly updates. There is also a year-end tax return: quarterly updates do not make that task disappear.
For property income, organise the underlying receipts and expenses so that the digital record can be checked. Keep evidence of corrections and agree who is responsible for submitting information if an accountant or agent assists.
Choose software after checking your needs
Make a list of the income sources and working arrangements that the software must support. Ask whether the proposed package handles the required submissions and how records can be transferred or exported.
If records are already kept digitally, test how they will flow into the chosen service. If the move is new, allow time to establish a repeatable routine and resolve discrepancies. A product demonstration is useful, but it is not confirmation of your personal tax position.