Making Tax Digital (MTD) for Income Tax

Stay Compliant. Stay Prepared. Stay Ahead.
Practical support to help you navigate the move to digital tax reporting.

Making Tax Digital for Income Tax is part of HMRC’s move towards digital tax reporting for individuals with self-employment or property income.

Under these rules, affected businesses and landlords will be required to keep digital records and submit regular updates to HMRC using compatible accounting software.

I support sole traders and small business owners in preparing for Making Tax Digital by helping ensure their systems, records and processes meet HMRC’s requirements.

Who Is Affected by MTD — And When?

MTD for Income Tax will apply to:

  • Self-employed individuals

  • Landlords

Based on turnover (before expenses):

  • From April 2026 – Those with qualifying income over £50,000 (based on 2425 tax return)

  • From April 2027 – Those with qualifying income over £30,000 (based on 2526 tax return)

If your combined self-employment and property income exceeds these thresholds, you will likely need to comply.

If you’re unsure whether this applies to you, I can help you determine your position.

What I Can Help With

Guidance on whether MTD for Income Tax applies to you
Helping you understand if your business will need to follow Making Tax Digital rules.

Digital record keeping
Supporting the move to keeping income and expense records digitally using compatible accounting software.

Quarterly submissions to HMRC
Preparing and submitting the required updates to HMRC throughout the year.

End-of-year reporting
Ensuring the final declaration is completed and submitted in line with HMRC requirements.

Prepare Early — Avoid Last-Minute Pressure

Making Tax Digital represents a significant change in how income tax information is reported to HMRC. With the right systems and support in place, the transition can be managed smoothly and without unnecessary stress.

Even if you’re not affected by MTD until April 2027, preparing early will make the transition much smoother.

Setting up compliant software, organising digital records, and understanding the new reporting process takes time — especially if you’re used to submitting one annual Self Assessment return.

If you would like to discuss whether Making Tax Digital will affect your business, you are welcome to get in touch.