MTD Timeline & Roadmap

Key facts

MTD was first announced in the 2015 Spring Budget as part of HMRC’s “digital tax accounts” vision.
MTD for VAT launched April 2019 for businesses above the VAT threshold (£85,000).
MTD for VAT was extended to all VAT-registered businesses from April 2022.
MTD for Income Tax (ITSA) starts April 2026 (income >£50,000) and April 2027 (income >£30,000).
MTD for Corporation Tax has no confirmed mandate date — a pilot is expected in future.

The Full MTD Timeline

Making Tax Digital has evolved significantly since it was first announced. Below is a comprehensive timeline of all major milestones and upcoming dates.^[1]

Date	Event
March 2015	MTD announced in the Spring Budget as part of HMRC’s “digital tax accounts” vision.
December 2015	HMRC publishes “Making Tax Digital” consultation documents outlining the programme.
January 2017	Finance Bill 2017 includes MTD legislation. Original plan: MTD for income tax from April 2018.
July 2017	Government delays MTD for income tax; confirms MTD for VAT will proceed from April 2019.
1 April 2019	MTD for VAT launches for VAT-registered businesses with taxable turnover above £85,000.^[3]
1 April 2020	Soft-landing period ends — “digital links” requirement becomes mandatory (no more copy-and-paste between software).
1 April 2022	MTD for VAT extended to all VAT-registered businesses, regardless of turnover.^[3]
December 2022	Government confirms revised ITSA timetable: April 2026 (>£50k) and April 2027 (>£30k).^[4]
April 2024	HMRC’s voluntary ITSA pilot expands, allowing more taxpayers to test MTD for Income Tax.
6 April 2026	MTD for ITSA mandatory for self-employed and landlords with qualifying income >£50,000.^[2]
6 April 2027	MTD for ITSA mandatory for self-employed and landlords with qualifying income >£30,000.^[2]
Future (TBC)	MTD for Corporation Tax — pilot expected before any mandate date is set.

MTD for VAT: The Story So Far

MTD for VAT was the first phase of Making Tax Digital and is now fully operational:^[3]

1 April 2019 — MTD for VAT mandated for businesses with taxable turnover above £85,000. These businesses had to keep digital records and file their VAT returns using compatible software.
1 April 2020 — the “soft-landing” period for digital links ended. All data transfers between software packages had to be digital — no manual copying or re-keying.
1 April 2022 — MTD for VAT extended to all VAT-registered businesses, including those with turnover below £85,000 and voluntarily registered businesses.

Today, every VAT-registered business in the UK must use MTD-compatible software for VAT record-keeping and return filing. For more detail, see MTD for VAT Overview.

MTD for Income Tax: What’s Coming

MTD for Income Tax Self Assessment (ITSA) is the next major phase. After several delays, the dates are now confirmed:^[2]^[4]

Phase	Who	Start Date
Phase 1	Self-employed individuals and landlords with qualifying income >£50,000	6 April 2026
Phase 2	Self-employed individuals and landlords with qualifying income >£30,000	6 April 2027
Phase 3	Those with income below £30,000 and general partnerships	To be confirmed

What “qualifying income” means: This is your gross income from self-employment and/or property before deducting expenses or losses. If you have both self-employment and property income, you add them together to determine whether you exceed the threshold.

Under MTD for ITSA, those affected will need to submit quarterly updates of their income and expenses, followed by a final declaration at the end of the tax year. For a full guide, see MTD for Income Tax (ITSA).

MTD for Corporation Tax

HMRC has indicated that Making Tax Digital will eventually extend to Corporation Tax. However:^[1]

No mandatory start date has been announced
HMRC plans to run a pilot before setting any mandate
Companies already file CT600 returns digitally via iXBRL, so the transition may be less disruptive
For the latest, see our Corporation Tax guides

Why Has MTD Been Delayed?

MTD for Income Tax has been delayed several times:^[4]

2017: Entire programme scaled back — only VAT proceeded on schedule
2020–2021: COVID-19 pandemic led HMRC to focus resources on support schemes (SEISS, furlough), pushing ITSA back
2022: Government announced a revised, phased timetable with higher initial thresholds to reduce the number of taxpayers affected in the first year

The current April 2026/2027 dates are considered firm, and HMRC has been actively expanding its pilot programme and publishing guidance to prepare taxpayers. HMRC-recognised tools such as GoFile’s Income Tax MTD software already support quarterly filing, so there is no need to wait for the mandate.

Tip: Don’t wait until the deadline. Getting set up with MTD-compatible software ahead of time lets you learn the system at your own pace. Try GoFile free and start your transition to MTD today.

Frequently Asked Questions

When did Making Tax Digital start?

The first MTD obligations began on 1 April 2019, when VAT-registered businesses with taxable turnover above £85,000 were required to keep digital records and file VAT returns using MTD-compatible software.

When does MTD for Income Tax start?

MTD for Income Tax Self Assessment (ITSA) has been mandatory since 6 April 2026 for self-employed individuals and landlords with qualifying income over £50,000. From 6 April 2027, the threshold drops to £30,000.

Has MTD been delayed?

Yes, several times. MTD for ITSA was originally planned for April 2018, then delayed to April 2024, then to April 2026. The current dates (April 2026 for >£50k, April 2027 for >£30k) were confirmed in December 2022.

Will MTD apply to Corporation Tax?

HMRC has stated it intends to extend MTD to Corporation Tax, but no mandatory date has been set. A pilot is expected before any mandate.

Sources

Overview of Making Tax Digital — GOV.UK
Making Tax Digital for Income Tax Self Assessment — GOV.UK
Making Tax Digital for VAT — GOV.UK
Income Tax Self Assessment: Making Tax Digital (ITSA) – Written Statement (December 2022) — GOV.UK