11/06/2026
Taxpayers who had combined gross income from sole trades and property businesses of more than £50,000 for 2024/25 must use MTD for Income Tax from April 2026.
More taxpayers will be required to use MTD from April 2027 and April 2028.
https://www.irelandandcompany.co.uk/news/latest-news-for-business/archive/news-article/2026/June/icaew-encourages-taxpayers-to-sign-up-to-making-tax-digital