MTD from April 2028: the £20,000 wave

From April 2028, MTD for Income Tax reaches gross qualifying incomes over £20,000. That is the date in HMRC’s guidance on who needs to use MTD for Income Tax (opens in a new tab). This is the wave that catches the single-property landlord and the steady side business, people for whom “get accounting software” was never a reasonable answer.

You have time: what to do now

Your first quarterly update wouldn’t be due until 7 August 2028. Two years out, the only sensible actions are knowing your date and letting something remind you. The checker does both.

Which year’s income decides it?

The 2026-27 tax return, the one due by 31 January 2028. HMRC decides your April 2028 start date from the qualifying income you report there, not from what you earn once MTD has started. The two-minute checker works it out with you.

Watch the threshold, not the headlines

Thresholds have moved twice already (£50k → £30k → £20k), and future Budgets may move them again. As of July 2026, the April 2028 date and the £20,000 threshold stand as HMRC has published them. We track announcements and update this guide and the checker the same week anything changes.