Determining the digital start date for Making Tax Digital for Income Tax

This guidance clarifies how the digital start date is calculated for individuals carrying on a relevant activity. The start date depends on a person’s status, the nature of the activity, and the timing of the notice to file a tax return.

What it means for a practice

• For clients active on 6 April 2026 who were required to file for the 2024-25 tax year, the digital start date is 6 April 2026.
• For other clients, the digital start date is generally 6 April in the tax year following the tax year in which the filing obligation first applies.
• If a client makes a calendar quarters election, the digital start date shifts to 1 April of the year prior to the tax year for which the election was made.