Making Tax Digital for Income Tax

Stansted, England – September 09, 2026 -- Making Tax Digital for Income Tax will expand to roughly 2.9 million UK sole traders and landlords by April 2028 as HMRC lowers the qualifying-income threshold in stages, according to an analysis by Your Ecommerce Accountant based on HMRC's 2023-24 business-population data.

864,000 taxpayers entered the first mandatory phase in April 2026

HMRC data shows 864,000 individuals with qualifying self-employment or property income above £50,000 became subject to mandatory MTD for Income Tax from 6 April 2026. This group is now operating within its first mandatory tax year, having previously prepared for the rules rather than complied with them.