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Making Tax Digital for Income Tax is a new way for sole traders and landlords to do Self Assessment.  

You only need to use Making Tax Digital for Income Tax if you:  

• are already registered for Self Assessment and have submitted a tax return 

• get income from self-employment as a sole trader or property as a landlord, or both  

When you may need to use Making Tax Digital for Income Tax depends on your qualifying income.  

Qualifying income is your total turnover from self‑employment and property income. This is the total amount before expenses, based on the tax return you submitted in the previous tax year. 

If your 2024 to 2025 tax return showed your qualifying income was over £50,000, you need to use Making Tax Digital for Income Tax from April 2026. 

Making Tax Digital for Income Tax is being introduced in stages. The following table explains when you’ll need to start using it. 

When to start using Making Tax Digital for Income Tax