Quick answer: Making Tax Digital for Income Tax (MTD ITSA) requires self-employed gig workers with income over £50,000 to file quarterly from April 2026, and those over £30,000 from April 2027. You must use HMRC-compatible software to keep digital records and submit quarterly updates.
MTD basics
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) requires self-employed individuals and landlords to keep digital records and submit quarterly updates to HMRC instead of a single annual tax return. Gig workers are self-employed and will be affected.
Who is affected
| Annual income | Mandated from |
|---|---|
| Over £50,000 | April 2026 |
| Over £30,000 | April 2027 |
| Over £20,000 | April 2028 |
Most gig workers earning under £50,000 are not yet mandated. Check HMRC's website for the latest dates.
Action needed
Even if MTD does not apply to you yet, start keeping digital records now. A simple spreadsheet recording every platform payment and business expense is sufficient. When MTD becomes mandatory you will need MTD-compatible software to submit quarterly updates.
Estimates based on HMRC 2025/26 rates. General guidance only — not financial, tax, or legal advice.
Your actual liability may differ. Consult a qualified accountant for personalised advice. Verify rates at gov.uk.