Making Tax Digital
5 min read
· Updated
September 2026
Making Tax Digital for Income Tax: what changes
Who has to keep digital records and send quarterly updates, and from when.
From April 2026, sole traders and landlords have started keeping their records digitally and sending HMRC a short update every quarter. It's being phased in by income, so not everyone is in yet.
Who it applies to
It depends on your gross income from self-employment and property added together, before expenses. Over £50,000 and you joined in April 2026. Over £30,000 and you join in April 2027. Over £20,000 and it's April 2028.
HMRC uses the figures from your tax return two years earlier, so your 2024/25 return decided whether you started this year.
What you have to do
Keep your income and expenses in software that works with Making Tax Digital, or in a spreadsheet linked to it. Send a quarterly update within a month and seven days of each quarter ending. Then finish the year with a final return by 31 January, as now.
What we do for you
We pick software that suits how you work, set it up, connect your bank and send the quarterly updates for you. Most clients spend ten minutes a month keeping receipts up to date and leave the rest to us.
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This guide is general information, correct when it was last updated. Tax rules change and every situation is different, so please don’t act on it without talking to an accountant.
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