The short answer
Start here.
The start date depends on your qualifying income from self-employment and property. HMRC introduced the rules in stages from April 2026. Check your own position against HMRC’s current guidance before choosing software or signing up.
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.
For the first phase, HMRC says the rules apply from 6 April 2026 to relevant sole traders and landlords with qualifying income above £50,000 for 2024 to 2025. Further phases are scheduled for lower qualifying-income thresholds.
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.