Digital Record Keeping Thresholds Explained

The rollout of MTD for Income Tax is staged by income level. Direct submission to HMRC is not currently available.

HMRC is introducing MTD in phases.

More than £50,000: From April 2026
More than £30,000: From April 2027
More than £20,000: From April 2028

Qualifying income is your gross income before expenses are deducted. Direct submission to HMRC is not currently available.

Record keeping made simple

KiTax helps you stay organized for Making Tax Digital without the accounting complexity. Keep clean digital records and see your estimated tax bill in real-time.

Start keeping digital records for free

KiTax currently provides record keeping and preparations tools. Direct submission to HMRC is not currently available.