When does Making Tax Digital for income tax start?
Answered 11 March 2026
Based on the sources retrieved, I was unable to find documents that specifically set out the start dates and income thresholds for the mandatory rollout of Making Tax Digital for Income Tax (MTD for ITSA). The retrieved sources cover MTD operational processes and agent authorisation, but do not contain the key mandation dates and qualifying income thresholds.
HMRC guidance / practice
The sources do confirm that MTD for Income Tax is an upcoming regime under which:
- Agents can sign clients up for Making Tax Digital for Income Tax
- Participants must keep digital records of self-employment and property income and expenses, send quarterly updates to HMRC, and submit a tax return and pay tax due by 31 January the following year
- An agent can only sign a client up if the client has registered for Self Assessment and already submitted a tax return
- Webinar content covers "who will need to sign up and when", indicating phased mandation is planned
I could not find an authoritative source for the specific mandatory start dates and qualifying income thresholds for MTD for Income Tax in the available materials. Based on publicly known HMRC policy (outside these sources), the rollout is understood to be phased from April 2026, but I cannot confirm the precise dates and thresholds from the documents retrieved.
You may want to consult:
- The GOV.UK MTD for Income Tax overview page (gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax)
- The Income Tax (Digital Requirements) Regulations 2021 (SI 2021/1076) and any amending instruments
- HMRC's dedicated MTD for ITSA guidance pages on GOV.UK
Citation sources
When authorised, your agent can: sign you up for Making Tax Digital for Income Tax create, store and correct digital records of your self-employment and property income and expenses send your quarterly updates to HMRC submit your tax return and pay tax due by 31 January the following year Find out more about Making Tax Digital for Income Tax.
Your agent can sign you up to some tax services and create an authorisation request. If your agent signs you up for a tax service, sign in to your personal or business tax account to either: check that the service is displayed add the service to your account Your agent can only sign you up to Making Tax Digital for Income Tax if you have registered for Self Assessment and already submitted a tax return. If your agent cannot sign you up for a particular tax service, you need to: Sign up to each t
Register for the next live webinar about how to get ready for Making Tax Digital for Income Tax if you’re an agent. This webinar will help you understand the requirements for Making Tax Digital for Income Tax and the steps you can take to prepare you and your client. You will find out about: who will need to sign up and when what you and your client will need to do helping your client make informed software choices updating your agent services account signing up your client for Making Tax Digita