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 MTD
3 steps to prepareCheck. Plan. Report.

We can help you review your start date, records and reporting process.

Check your start date

When MTD for Income Tax starts

Qualifying incomeTax year checkedStart date
Over £50,0002024/256 April 2026
Over £30,0002025/266 April 2027
Over £20,0002026/276 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

01

Keep digital records

Use compatible software to maintain records of business and property income and expenses.

02

Send quarterly updates

Submit updates to HMRC using compatible software during the tax year.

03

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 position

Guidance checked 25 September 2026. Check the latest HMRC guidance.