Making Tax Digital for Income Tax, made simple

Since April 2026, sole traders and landlords with more than £50,000 of income have to keep digital records and send quarterly updates to HMRC. From April 2027 the threshold drops to £30,000, and from April 2028 to £20,000.

The timeline

What Making Tax Digital means for you

Instead of collecting receipts for one tax return a year, you keep your records in software that works with Making Tax Digital and send HMRC a short summary every three months. At the end of the year you still submit a tax return, now through the same software. You don't pay tax quarterly; payment dates stay the same.

Qualifying income means your turnover from self-employment and property before expenses. Salary, pensions and dividends don't count. Some people are exempt.

MTD Helper is independent and not affiliated with HMRC. Information checked against GOV.UK in October 2026.