Your Making Tax Digital Roadmap

Whether you’re a sole trader, landlord, or running a small business, the next few years will bring important changes to how income is reported to HMRC.

To make the transition simpler, we’ve created a clear, phased roadmap showing exactly what you need to do and when — and how we can support you every step of the way.

This roadmap is designed to remove uncertainty, help you plan ahead, and make sure you’re fully prepared well before each milestone arrives.

Need to catch up? Learn more about what Making Tax Digital is here.

The roadmap at a glance

Your journey through digital reporting happens in three phases, based on annual gross income before expenses. Each phase has its own preparation steps and support options.

Phase 1 starting April 2026: Income over £50,000

This is the first major milestone on the roadmap. If your combined income from self-employment and or property exceeds £50,000, you will be the first group to move into the new digital reporting system.

Your roadmap focus for this phase includes reviewing your current record-keeping approach, preparing for digital processes ahead of the April 2026 start, and ensuring your chosen software and workflows are ready in time.

We offer three pathways so you can decide how involved you want to be:

• Do it with me: guided setup, training, and ongoing support.
• Do it for me: fully managed digital reporting.
• Do it alone: tools and templates to help you prepare independently.

Phase 2 starting April 2027: Income between £30,000-£50,000

The second wave moves into place a year later. If your income falls within this range, you have extra time, and our roadmap helps you make the most of it.

Your roadmap focus for this phase includes planning early to avoid last-minute stress, moving toward digital record-keeping at your own pace, and using the extra lead time to build confidence in new systems

You can choose early onboarding with our team, preparation-only support, or a complete digital handover when you are ready.

Phase 3 expected from 2028: Income between £20,000-£30,000

Recommended next steps:

• Check your current digital software
• Begin migrating records during 2025/26
• Review your bookkeeping processes

April 2027 – Income between £30,000-£50,000

From 6 April 2027, individuals earning between £30,000 and £50,000 will be brought into the MTD regime.

What this means:

• You will begin digital record‑keeping from the start of the 2027/28 tax year
• Quarterly updates start in August 2027
• Early preparation is strongly encouraged in 2026/27

Likely from 2028 Income Between £20,000 and £30,000

While this phase has not yet been formally confirmed, we know it is highly likely, so our roadmap includes preparation guidance now to help you stay ahead.

Your roadmap focus for this phase includes becoming familiar with digital tools, carrying out light-touch preparation now to reduce workload later, and keeping informed as the timeline becomes official.