Who MTD is compulsory for
MTD for Income Tax is a legal requirement for individuals whose qualifying income passes the threshold. Qualifying income is gross self-employment and UK property income, before expenses.
- 6 April 2026: qualifying income over £50,000
- 6 April 2027: qualifying income over £30,000
- 6 April 2028: qualifying income over £20,000
Do I need to sign up?
Yes. Being over the threshold does not register you. You or your agent sign up through HMRC's service on GOV.UK using your Government Gateway login. HMRC may write to people it expects to be affected, but you are responsible for signing up whether or not you get a letter.
You also need compatible software before your first quarterly update is due.
Who does not have to use MTD
- People under the qualifying income threshold for that year
- Limited companies and partnerships, for now
- People HMRC accepts as digitally excluded, for example due to age, disability or location
- Some other groups HMRC lists on GOV.UK
Digital exclusion is not automatic. You must apply to HMRC and explain why.
Can I join early?
Yes. You can sign up voluntarily before you have to. It gives you time to get used to quarterly updates before it becomes compulsory.
Where Fixxa fits
Fixxa is built with Making Tax Digital in mind. You talk or message on WhatsApp, Fixxa builds the quote or invoice, and Fixxa Pay sends faster payment links. Every job becomes a clean digital record you or your accountant can use for quarterly updates. Fixxa is £19.99 a month or £190 a year, with a 14 day free trial and no card needed. Direct quarterly submissions to HMRC are on the Fixxa roadmap.