Making Tax Digital for Income Tax

Making Tax Digital (MTD) for Income Tax changes how some self-employed people and landlords report to HMRC: digital records in compatible software, and a quarterly summary instead of one return a year.

Who, and when

It's phasing in by income: from April 2026: qualifying income over £50,000, then from April 2027: qualifying income over £30,000, then from April 2028: qualifying income over £20,000. Below the threshold, the usual Self Assessment return still applies. The timetable can still change, so gov.uk is the place to check your own position — this guide is here so the dates aren't a shock, not a prompt to act.

This is general information, not accounting or tax advice — an accountant or HMRC is the right source for your situation.