Making Tax Digital.
Made clearer.
Understand what digital record keeping means for you, and take the next step with confidence.
Talk to us about MTD
What changes
for you?
Making Tax Digital (MTD) brings record keeping and tax reporting into compatible software. For Income Tax, there are three main parts.
Read HMRC’s Income Tax overviewDigital records
Create and maintain digital records of your self-employment and property income and expenses.
Compatible software
Use software that works with Making Tax Digital for Income Tax.
Regular updates
Send quarterly updates and submit your tax return to HMRC through compatible software.
Income Tax: key dates
For sole traders and landlords registered for Self Assessment, the starting date depends on qualifying income from self-employment and property.
| Start date | Qualifying income | Income assessed in |
|---|---|---|
| 6 April 2026 | Over £50,000 | 2024–25 tax year |
| 6 April 2027 | Over £30,000 | 2025–26 tax year |
| 6 April 2028 | Over £20,000 | 2026–27 tax year |
Eligibility rules and exemptions apply. Guidance checked on 15 September 2026.
Check if and when you need to use MTD on GOV.UK ↗
Already registered
for VAT?
VAT-registered businesses must generally keep digital VAT records and file their VAT returns using compatible software, unless exempt. VAT has its own requirements, separate from MTD for Income Tax.
Read HMRC’s VAT guidanceThis is a general overview. Please check how the current rules apply to your circumstances.
Let’s make tax simpler.
Have a conversation about your records and the support you need.