Making Tax Digital for Income Tax
Know when the new rules apply to you.
MTD changes how many sole traders and landlords keep records and report to HMRC. We support clients across the UK with the move to digital record keeping and quarterly updates.
Ask us about MTDWe can help you review your start date, records and reporting process.
Check your start date
When MTD for Income Tax starts
| Qualifying income | Tax year checked | Start date |
|---|---|---|
| Over £50,000 | 2024/25 | 6 April 2026 |
| Over £30,000 | 2025/26 | 6 April 2027 |
| Over £20,000 | 2026/27 | 6 April 2028 |
Qualifying income is generally gross income from self-employment and property before expenses, combined where both apply. Eligibility and exemptions depend on your circumstances.
What changes?
A different way to keep and report records
Keep digital records
Use compatible software to maintain records of business and property income and expenses.
Send quarterly updates
Submit updates to HMRC using compatible software during the tax year.
Complete the year end
Finish the Income Tax return process after the end of the tax year.
Quarterly updates do not automatically mean paying Income Tax quarterly.
How we can help
Plan the move with us
We can check your qualifying income, review your current record keeping and agree a practical approach to software, quarterly updates and the final return. Our practice uses TaxCalc to process tax work, including MTD reporting where appropriate.
Discuss your MTD positionGuidance checked 25 September 2026. Check the latest HMRC guidance.