When MTD for Income Tax starts
6 April 2026
Qualifying income over £50,000
6 April 2027
Qualifying income over £30,000
6 April 2028
Qualifying income over £20,000 (announced)
What “qualifying income” means
It’s your total gross self-employment and property income before expenses, based on an earlier tax return. Thresholds and dates can change — always confirm on GOV.UK.