The short (and rather unhelpful) answer is ‘maybe’. You’ll need to comply with MTD if your business is VAT registered.
If you’re registered as a sole trader or if you get property income, and the total amount you get from those activities is more than £50,000 in the 2024 to 2025 tax year, then you will need to comply with MTD Income Tax rules from April 2026. The earnings threshold will reduce to £30,000 the following April, and then to £20,000 in April 2027.
Visit our Making Tax Digital resource page to learn more about the requirements for compliance.