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Self-employed businesses and landlords with annual business or property turnover above £50,000 will need to follow the rules for Making Tax Digital for income tax (MTD IT) from 6 April 2026.

Businesses with gross income over £30,000 will join from 6 April 2027, and there will be further consultation regarding businesses with gross income of £30,000 or less.

Voluntary sign-up to MTD is also available for UK residents who have returns and payments that are up to date, and are either a sole trader or a landlord that rents out UK property. Voluntary sign up is not available for all taxpayers. Entry requirements change and further details can be found at Sign up your client for Making Tax Digital for Income Tax and Sign up voluntarily for Making Tax Digital for Income Tax.

The relevant legislation introducing MTD was included in Finance (No 2) Act 2017, s 60 which introduced TMA 1970, Sch A1. Further regulations were issued in September 2021 which are The Income Tax (Digital Requirements) Regulations