When does Making Tax Digital (MTD) apply? Where are we now with MTD? 

This is a freeview 'At a glance' guide to Making Tax Digital (MTD).

At a glance

  • From April 2019, Making Tax Digital (MTD) for VAT became compulsory for most VAT registered businesses with a taxable turnover above the VAT registration threshold.
  • From April 2022, MTD for VAT became compulsory for all VAT-registered businesses, including those below the VAT registration threshold, unless they are digitally excluded.
  • From April 2026, MTD for Income Tax will apply for self-employed businesses and landlords with income over £50,000 per annum regardless of VAT status. This will involve quarterly reporting to HMRC.
  • From April 2027, MTD for Income Tax will apply for self-employed businesses and landlords with income over £30,000 per annum regardless of VAT status. This will involve quarterly reporting to HMRC.
  • The date at which partnerships including general partnerships, who were originally due to join from April 2025, will be required to join, will be confirmed later.

MTD for Corporation Tax will not apply before April 2026. 

See Making Tax Digital: index 

Detailed guides explaining the MTD requirements and what needs to be done can be found in our:


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