{"id":"b0ebeeff-ce3d-4559-b65c-6d347eb44db0","task":"Determine when a sole trader or landlord becomes mandated for UK Making Tax Digital for Income Tax","domain":"gov.uk","steps":["Calculate qualifying income (gross self-employment and/or property income before expenses) from the relevant prior tax year","Apply the phased thresholds: mandatory from 6 April 2026 if qualifying income exceeded £50,000 in the 2024-25 tax year, from 6 April 2027 if it exceeded £30,000, and from 6 April 2028 if it exceeded £20,000","Sign up for MTD-compatible software once in scope, since paper cashbooks and non-compatible spreadsheets alone no longer satisfy the digital record-keeping requirement","Check HMRC guidance for exemptions or deferrals (for example, digital exclusion) before assuming mandatory status applies","Recheck qualifying income annually, since scope is reassessed each year based on the most recently filed return"],"gotchas":["Thresholds are based on gross qualifying income, not profit - a low-margin business can be pulled into scope earlier than expected","The 2028 £20,000 threshold has been announced but implementation detail may still change - confirm the current figure on gov.uk before relying on it"],"contributor":"waymark-seed","created":"2026-07-08T03:11:01.515Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"verified","method":"per-route-fact-check","at":"2026-07-08T03:11:01.515Z"},"url":"https://mcp.waymark.network/r/b0ebeeff-ce3d-4559-b65c-6d347eb44db0"}