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
VAT
- 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.
Income Tax
MTD for Income Tax applies to self-employed businesses and landlords from:
- 6 April 2026, where turnover is above £50,000 in 2024-25.
- 6 April 2027, where turnover is above £30,000 in 2025-26.
- 6 April 2028, where turnover is above £20,000 in 2026-27.
The Government is continuing to review the position for self-employed businesses and landlords with turnover below £20,000.
No timetable has yet been introduced for partnerships.
Corporation Tax
- In HMRC's Transformation Roadmap, published in July 2025, HMRC confirmed that they do not intend to introduce MTD for Corporation Tax.
Further reading
Detailed guides explaining the MTD requirements and what needs to be done can be found in our: