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Is Making Tax Digital compulsory?
By the VoxaMTD team. Last verified 31 October 2026
Yes, once your qualifying income is above the threshold for the tax year. The threshold is over £50,000 from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028. Below the threshold, joining early is optional.
The test uses your qualifying income from an earlier tax return: 2024 to 2025 for the April 2026 start, 2025 to 2026 for April 2027 and 2026 to 2027 for April 2028. It is your gross income from self-employment and property before expenses.
Some people can be exempt, for example if they are digitally excluded, but you generally have to apply to HMRC for an exemption. Until a decision arrives you should keep using the service if you have already signed up.
If you do not need to use it yet, you can sign up voluntarily to prepare. Voluntary users face different penalty rules for late quarterly updates.
Read next
- What is MTD for Income Tax (MTD ITSA)? →
- What Is Making Tax Digital? The 2026 Income Tax Guide →
- MTD checker →
- MTD quarterly filing in VoxaMTD →
Sources
- GOV.UK: Check if you can use Making Tax Digital for Income Tax
- GOV.UK: Apply for an exemption from Making Tax Digital for Income Tax
- GOV.UK: Sign up for Making Tax Digital for Income Tax