The April 2028 phase is based on relevant qualifying income over £20,000 for 2026/27. It does not mean every person earning £20,000 must use MTD today. Use gross trade and property income and recheck the applicable HMRC rules before the start date.
Match the threshold to the income year
HMRC's current timetable brings in people with qualifying income over £50,000 for April 2026, over £30,000 for April 2027 and over £20,000 for April 2028. The corresponding tax returns and income years matter when establishing an individual's start date.
For the April 2028 stage, check qualifying income for 2026/27. Qualifying income concerns gross self-employment and property income, rather than the profit left after expenses. Salary is not simply added to that turnover figure.
Do not confuse turnover and take-home pay
A sole trader with substantial expenses might have profit below £20,000 while gross business income exceeds it. A landlord can similarly have rent above the threshold even after finance costs and other spending leave a much smaller cash surplus.
Give your accountant the gross figures for each relevant source and explain any jointly owned property, ceased activity or newly started business. Those details can affect the assessment.
What you can do before the start date
Keep business records consistently and retain statements from platforms or letting agents. Establish who will maintain digital records, which software will be used and who will send updates and prepare the annual return.
You do not have to treat every later-cohort enquiry as an immediate subscription purchase. Confirm the actual start year and decide whether earlier preparation or voluntary participation would be useful.
Recheck before acting
This article reflects the timetable checked on 20 October 2026. Future legislation, guidance or your circumstances can change, so review the position before the relevant tax year begins.
TaxSimba can discuss accountant-led support for the service period you need. Start with the eligibility question, then agree a suitable start date and scope rather than assuming that the date of an online enquiry is the date quarterly obligations begin.
Put April 2028 preparation against the right year
Illustrative preparation example.
Keep a 2026/27 schedule of relevant gross trade and property income for the April 2028 phase. Record the expected start separately from your current obligations. A future threshold should not be used to infer that an identical duty already applies today.
Check: Which year’s income supports the future start-date check?
| Check | Practical action |
|---|---|
| Which income year supports the 2028 start? | Check 2026/27 qualifying income under the published timetable. |
| Are the figures gross and complete? | Combine relevant trading and property sources using the correct joint share. |
| Does an earlier obligation already apply? | Review earlier waves and current circumstances before choosing a service start date. |
Does earning £20,000 mean everyone must join MTD today?
No. The scheduled threshold, look-back year, income type and individual circumstances all matter.
Should I subscribe years early just because of the headline?
Confirm the actual start date first. Preparation and voluntary participation are separate choices to assess against your needs.
Download a checklist for this guide
- Record gross 2026/27 qualifying sources.
- Document joint-income shares.
- Check earlier MTD start rules.
- Plan software and regular record keeping.
- Recheck official rules before the relevant start year.