MTD Deadline Planner
Use the three specific Self Assessment return years HMRC uses to identify the 2026–2028 Making Tax Digital for Income Tax cohorts.
This planner concerns Making Tax Digital for Income Tax for sole traders and landlords registered for Self Assessment. HMRC tests qualifying income — total self-employment and property income before expenses — on a different tax return for each rollout cohort. Employment income, dividends, pensions and an individual partner’s share of partnership profit are not qualifying income for this test.
Enter £0 only if there was no relevant self-employment or property income. If a return is not final, this is a planning estimate rather than an HMRC determination.
Qualifying income above £30,000 on the 2025/26 Self Assessment return puts this case in the next mandatory MTD for Income Tax cohort, subject to any exemption or exclusion.
Trigger tested: qualifying income above £30,000 on the 2025/26 Self Assessment return.
Which return triggers each cohort
| Qualifying-income return HMRC uses | Strict test | MTD for Income Tax starts |
|---|---|---|
| 2024/25 | Above £50,000 | 6 April 2026 |
| 2025/26 | Above £30,000 | 6 April 2027 |
| 2026/27 | Above £20,000 | 6 April 2028 |
“Above” is important: a figure exactly equal to a threshold does not pass that cohort’s income test. HMRC reviews the relevant Self Assessment return and should write where it considers a person in scope, but it remains the taxpayer’s responsibility to check.
What to include in qualifying income
Add total income before expenses from all relevant self-employment and property sources. This can include a person’s share of jointly owned property income. Do not add employment income, dividends, pensions or an individual partnership profit share. Some short accounting periods, ceased sources, return amendments, residence questions and exemptions need separate review; HMRC may annualise a sole trader’s short period where it has the information to do so.
MTD for Income Tax does not apply to a limited company’s Corporation Tax return. A director can nevertheless be in scope in a separate capacity as a sole trader or landlord. VAT, employer reporting and Companies House filing each have their own requirements and timetable.
This is a planning aid, not an HMRC eligibility decision. It does not determine whether you are a sole trader or landlord in scope, whether an exemption applies, how annualisation or a return amendment affects a result, or whether an income source has ceased. Check HMRC’s current guidance and any correspondence before acting.
Related guides
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Information on this page is general guidance for UK small businesses and is not financial, tax or legal advice. Tax rules, allowances and product terms change. Always check current information with HMRC, Companies House or a qualified professional before making decisions.