The short answer
Start here.
The start date depends on your qualifying income from self-employment and property. The rules are being introduced in stages, with the first phase starting in April 2026. Check HMRC’s current guidance to find out whether you should already be using the service or need to prepare for a later start date.
Your next moves
A practical checklist.
- Check your Self Assessment status and qualifying income.
- Use HMRC’s current eligibility guidance to confirm your start date or exemption.
- Review software that can keep digital records and send updates.
- Discuss agent authorisation and the change in your record-keeping process.
Good to know
The details matter.
Subject to the eligibility and exemption rules, the start dates are 6 April 2026 for qualifying income over £50,000 in 2024–25; 6 April 2027 for over £30,000 in 2025–26; and 6 April 2028 for over £20,000 in 2026–27. If your start date has passed, check your position and next steps now.
Qualifying income is based on gross self-employment and property income, before expenses. Rules and individual exceptions matter, so do not use turnover alone as a final eligibility decision.