Home / Glossary / MTD start dates
What is MTD start dates?
Last verified 31 October 2026
MTD start dates are the dates from which sole traders and landlords must keep digital records and send quarterly updates. They depend on your qualifying income from an earlier tax year and fall on 6 April 2026, 6 April 2027 and 6 April 2028.
Why it matters to landlords
HMRC's guidance sets three stages. Qualifying income over £50,000 for 2024 to 2025 means you start from 6 April 2026. Over £30,000 for 2025 to 2026 means 6 April 2027. Over £20,000 for 2026 to 2027 means 6 April 2028. Qualifying income is your total self-employment and property income before expenses, so a landlord with modest profit can still be caught.
Each tax year HMRC reviews your Self Assessment return and writes to you if you are above the threshold, but the guidance says you remain responsible for checking when you need to start even if no letter arrives. HMRC also provides an online checker covering 2024 to 2025, 2025 to 2026 and 2026 to 2027. Exempt taxpayers, such as the digitally excluded, do not have to use the service. Partnerships are not yet included.
Example
Tom receives £34,000 a year in rent from three houses and has no other self-employment. His 2025 to 2026 return will show qualifying income over £30,000, so he starts on 6 April 2027. His first quarterly update covers 6 April to 5 July 2027 and is due by 7 August 2027.
MTD From April 2027: The £30,000 Threshold Explained →