Who's in MTD? Thresholds explained

Qualifying income, phased rollout, and how to tell if you're in scope.

MTD for Income Tax is phased in based on your gross qualifying income (self-employment + property). The thresholds are: • From April 2026 — income over £50,000 • From April 2027 — income over £30,000 • From April 2028 — income over £20,000 Qualifying income is gross turnover (not profit). If you combine self-employment and rental income, they're added together. Partnerships and companies are not in scope yet. You can apply for a digital exemption if using digital tools isn't reasonably practicable (age, disability, remoteness, or certain religious grounds).