Making Tax Digital timeline from 2015 to 2028

The announcement and the first legislation

Budget 2015: the government announces Making Tax Digital. HMRC's policy paper on the £20,000 threshold dates the start of the programme to Budget 2015.
2016: HMRC consults formally on the design, and the first phase for VAT follows from April 2019, as the policy paper on extending Making Tax Digital for VAT records.
April 2017: HMRC opens its Income Tax pilot. The National Audit Office's June 2023 report says only 15 participants remained when it closed to new entrants in 2022.
July 2017: the government limits the first stage to VAT businesses over the £85,000 registration threshold from 2019 and moves digital Self Assessment to 2020 at the earliest, according to the same NAO report.
16 November 2017: the Finance (No. 2) Act 2017 receives Royal Assent. Section 60 adds the digital reporting and record-keeping rules for Income Tax to the Taxes Management Act 1970.
27 February 2018: the Value Added Tax (Amendment) Regulations 2018 are made, in force from 1 April 2019.

1 April 2019: digital records and software submission start for VAT businesses with taxable turnover over the £85,000 threshold, from their first VAT period starting on or after that date (SI 2018/261).
21 July 2020: on Legislation Day the government sets out a roadmap with Making Tax Digital for VAT for all VAT-registered businesses from April 2022 and Income Tax from April 2023 (extension of Making Tax Digital for VAT).
1 April 2022: every VAT-registered business must keep digital records and file through software from its first VAT period starting on or after that date (extension of Making Tax Digital for VAT).
1 January 2023: points-based late submission penalties begin for VAT periods starting on or after that date (HMRC: VAT late submission penalties).
27 February 2025: HMRC publishes its final evaluation of Making Tax Digital for VAT. See lessons from Making Tax Digital for VAT.

23 September 2021: the start moves a year to April 2024 for business and property income over £10,000, with general partnerships from April 2025 (HMRC news release). The Income Tax (Digital Requirements) Regulations 2021 are made the same day, in force from 6 April 2024.
August 2022: HMRC concludes the service cannot be delivered by 2024, according to the NAO report.
19 December 2022: the government announces a phased start, from April 2026 for income over £50,000 and April 2027 for income over £30,000, and drops the 2025 date for general partnerships (HMRC news release).
12 June 2023: the NAO publishes Progress with Making Tax Digital, describing the December 2022 change as the fourth delay to the Self Assessment timetable.
22 November 2023: the Small Business Review outcome makes quarterly updates cumulative, removes the End of Period Statement, and promises a National Insurance number exemption and support for several agents.
Autumn Budget 2024: the £50,000 and £30,000 phases are confirmed, as the £20,000 policy paper records.
26 March 2025: at Spring Statement 2025 the government extends the service to income over £20,000 from April 2028 (technical note).
21 July 2025: HMRC publishes draft legislation on Making Tax Digital and penalty reform for comment until 16 September 2025.

Autumn Budget 2025: legislation is introduced so HMRC will not apply penalty points for late quarterly updates in 2026 to 2027, according to HMRC's agent toolkit.
18 March 2026: the Finance Act 2026 receives Royal Assent, with sections 256 to 262 on digital reporting, exemptions and penalty points.
23 March 2026: the Income Tax (Digital Obligations) Regulations 2026 are made, laid on 24 March and in force from 1 April 2026. They revoke the 2021 regulations and the 2024 amendments.
6 April 2026: the service starts for sole traders and landlords with qualifying income over £50,000 on their 2024 to 2025 return (HMRC: find out if and when).
7 August 2026: the first quarterly update deadline (HMRC news release, 23 July 2026).
September 2026: HMRC starts signing up people who should be using the service for 2026 to 2027 and have not signed up (HMRC: sign up).

7 May 2027: the fourth quarterly update for 2026 to 2027 is due (HMRC: quarterly updates).
6 April 2027: qualifying income over £30,000 on the 2025 to 2026 return brings a client in (HMRC: find out if and when).
2027 to 2028: penalty points apply to late quarterly updates for tax years after 2026 to 2027 (HMRC: penalties).
31 January 2028: the first tax return under the service, for 2026 to 2027, is due (HMRC news release, 5 February 2026).
6 April 2028: qualifying income over £20,000 on the 2026 to 2027 return brings a client in (policy paper, 24 March 2026).
Partnerships: HMRC says they will need to use the service in future and that it will set out the timeline later (HMRC: find out if and when).

The Making Tax Digital changes tracker lists each announcement with its date and a link to the GOV.UK or legislation.gov.uk page.

The Income Tax (Digital Obligations) Regulations 2026, made under the Taxes Management Act 1970 as amended by the Finance (No. 2) Act 2017 and the Finance Act 2026.