HMRC sign up for Making Tax Digital for Income Tax from April 2026

Sole traders and landlords with qualifying income over 50,000 must use Making Tax Digital for Income Tax from 6 April 2026. HMRC will start signing up those who have not enrolled from September 2026.

HMRC says sole traders and landlords can sign up online for Making Tax Digital for Income Tax. Agents can sign up clients using a different route.

You must use it from 6 April 2026 if your total annual income from self employment and property is over 50,000. Qualifying income is total income from self employment and property before expenses based on the previous year tax return.