Making Tax Digital for Income Tax

Everything you need to know (without the scary headlines)

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Going digital with your tax

It's here. And it's manageable (promise)

If you've heard Making Tax Digital mentioned and felt your stress levels rise, you're in good company. There's been a lot of confusing (and sometimes downright scary) information floating around since it launched.

Here's where we are now: MTD for Income Tax went live in April 2026 for sole traders and landlords earning over £50,000. The first quarterly submissions have already gone in. More people will be brought in from April 2027.

Yes, it's a significant change. Yep, it creates more admin throughout the year. And yep, there has been a learning curve.

But the businesses we've helped get set up? They're doing fine. Some of them are even finding the regular check-ins helpful, with no more guessing how much tax to set aside.

This page gives you the facts, the timelines, and the practical steps in a steady, easy to understand way. So grab a cup of tea for some clear guidance from people who've been helping sole traders and landlords through this since day one.

Who's exempt? Some people don't need to use MTD, including those who are digitally excluded (due to age, disability, location, or religious beliefs), those under the income thresholds, trusts and estates, non-resident companies, and partnerships (date TBC). Those who use the residence/remittance basis pages (SA109) are delayed until at least April 2027. If you're reading this on a screen right now, you're probably not digitally excluded — that exemption is designed for people who genuinely can't access digital technology, not people who'd prefer not to!

Why go digital?

Actually, this can make your life easier

Here's something we hear all the time from clients: "Am I putting enough money away for tax?" It's the number one question business owners ask us. Modern accounting software like FreeAgent shows you an estimate of your tax liability as the year progresses. Imagine no more guessing and staring at the ceiling at 3am. Sounds good, right?

See your tax position in real time

Software like FreeAgent has a tax tracker that updates as you add income and expenses. No more guessing what you owe.

Make better decisions, when they matter

When you can see your finances throughout the year, you spot problems early, celebrate wins as they happen, and adjust while there's still time.

Less year-end stress

Instead of the January receipt mountain, you spread admin throughout the year in smaller chunks. Many businesses find quarterly reporting genuinely less stressful.

If you're just starting out, assume you're going to hit those thresholds at some point. Get yourself set up with digital tools now. Yes, there's a learning curve, which is why we can help. But the tools available are genuinely designed for business owners, not accountants. And once you're set up, you'll wonder why you didn't make the switch sooner.

What is Making Tax Digital for Income Tax?

The simple version

Making Tax Digital (MTD) for Income Tax is a new way of reporting your income and expenses to HMRC. Instead of doing one big Self-Assessment tax return at the end of the year, you:

  • Keep your records digitally (using accounting software or apps)
  • Send quarterly updates to HMRC throughout the year (just income and expenses, so you're not calculating tax four times a year)
  • Submit a Final Declaration by 31 January (like you do now)

Think of it like this: instead of stuffing all your receipts in a shoebox and dealing with them in a January panic, you're spreading the admin throughout the year in smaller bites.

The payment deadlines haven't changed. You still pay your tax by the same dates as before. And the amount of tax you pay hasn't changed either. It's just the way you report things that's different.

Who needs to use Making Tax Digital?

Does this apply to you?

MTD for Income Tax is being rolled out in phases:

Already live

From April 2026: gross income over £50,000. First quarterly update was due 7 August 2026.

From April 2027

Threshold drops to £30,000. Now is the time to get set up.

From April 2028

Threshold drops further to £20,000.

Important: This is your gross income (total sales/revenue), not your profit. So if you're a freelancer who invoiced £55,000 last year (even if your actual profit after expenses was £25,000) you're in scope right now.
HMRC is auto-enrolling (September 2026): HMRC has started automatically signing up people they believe should be using MTD but haven't yet registered. If you receive a letter or digital notification, don't ignore it. Check your MTD status, make sure HMRC's information is correct, and get in touch with us if you need help.

What do you actually need to do?

The practical stuff

If MTD applies to you (or will soon), here's what's changed:

1. Keep digital records

No more paper-only records or spreadsheets that don't link to HMRC. You need MTD-compatible software to record your income and expenses as they happen. (Software like Xero and FreeAgent, which we already recommend, are MTD-compatible. If you're already using them, you're most of the way there.)

2. Send quarterly updates

Four times a year, you submit a summary of your income and expenses to HMRC:

  • 7 August (for 6 April – 5 July)
  • 7 November (for 6 July – 5 October)
  • 7 February (for 6 October – 5 January)
  • 7 May (for 6 January – 5 April)

(Some software also offers calendar quarter dates starting 1 April, 1 July, 1 October and 1 January. Check with your provider.)

These aren't full tax calculations. You're just sending a summary of what you've earned and spent. Your software does the heavy lifting.

3. Submit a Final Declaration

By 31 January (same as before), you submit your Final Declaration through your software. This is where you confirm all your figures, add any other income (like employed income or savings), and include any reliefs or adjustments. If this feels overwhelming, we can help.

4. Pay your tax

The payment deadlines haven't changed. You still pay payments on account (31 January and 31 July) and your balancing payment (31 January following the tax year). Same as always.

What software do you need?

MTD-compatible options

You need accounting software that's compatible with Making Tax Digital. The good news? There are plenty of options, including some free ones for straightforward businesses.

FreeAgent

Our top recommendation for most sole traders, freelancers, and landlords. Genuinely user-friendly, and it calculates your tax bill as you go with a tax estimate tracker. If you bank with NatWest, Royal Bank of Scotland, Ulster Bank, or can open a Mettle account, you can get FreeAgent completely free. Otherwise, see freeagent.com/pricing.

Xero

We use Xero for most of our limited company client work because it handles more complex setups well and has wider integration capabilities. They've brought out Xero Simple for sole traders at £7 per month plus VAT, which is cheaper than FreeAgent, though it doesn't yet estimate your tax due throughout the year.

Digital bank add-ons

If you already use a digital bank, check whether they offer MTD-compatible add-ons. Starling includes tax estimations on their sole trader/business free plan, and their Accounting Plus (if you're VAT registered) is half price until April 2027. Monzo offers an automated "Tax Pot" on paid accounts. Monzo is decent if you want to submit MTD yourself, but just a heads-up: at the time of writing, their system doesn't support what's called "agent submission", so we can help you prep the numbers but you'd need to actually hit "submit" yourself.

What we don't recommend: QuickBooks. We just don't use it, so we can't support you with it. Stick with FreeAgent or Xero and we'll be able to help you if things go wonky.

Already using software? If you're on FreeAgent, Xero, or most cloud accounting software, you're probably fine. Check with your provider to confirm it's MTD-compatible.

Still using spreadsheets? You'll need to switch. Spreadsheets alone won't cut it any more. But once you're set up, you'll wonder why you didn't switch sooner. HMRC has a full list of MTD-compatible software on their website, including free options.

Getting ready: your action plan

Where you are depends on your income

Already in scope (gross income over £50,000)

MTD is live for you. If you've registered and submitted your first quarterly update, brilliant. Keep going. If you haven't registered yet, do it now. HMRC is actively signing people up from September 2026.

  • Make sure your software is MTD-compatible and linked to HMRC
  • Get your records up to date
  • Your next quarterly update is due 7 November 2026
  • You still need to submit your 2025/26 Self-Assessment the current way, alongside your MTD obligations

Next wave (gross income £30,000–£50,000)

You'll need to comply from April 2027. It'll come up faster than you think. Here's what to do now:

  • Choose your software (FreeAgent or Xero)
  • Start recording digitally, even before you have to
  • Get into the habit of quarterly check-ins
  • Line up support if you want it (that's what our packages are for)

Under £30,000 for now

You won't be mandated until April 2028 at the earliest. But if you're planning to grow, it's worth setting up good digital habits now. Get comfortable with the tools before the deadline arrives.

Let's address some of the scary things you might have heard

"It's going to cost me loads"
Not necessarily. There are free software options for simple businesses (FreeAgent is free with certain bank accounts). And if you're already using accounting software, you probably won't need to change anything.
"I'll have to do my tax return four times a year"
No. You're sending summaries of income and expenses. You're not calculating tax or submitting full returns quarterly. The software does most of the work.
"HMRC's systems will be a disaster"
They've had some teething issues, as expected. But the system has been tested with VAT for years. Good software and preparation go a long way.
"I'll get penalties if I make mistakes"
There's good news here. HMRC has confirmed that penalty points for late quarterly updates won't be applied during the 2026-27 tax year. That's a soft landing to give everyone time to settle in. That said, you still need to file; the obligation exists even if the penalties are relaxed. And the soft landing only covers quarterly updates. If you miss the deadline for your year-end return, the usual penalties still apply. So it's a grace period, not a free pass (sorry).
"This is just HMRC being difficult"
Once you're used to it, spreading your admin throughout the year is genuinely easier than the January panic. And knowing your tax position in real time? That's actually useful.

The real truth? It's a change. Change often feels uncomfortable. But it's manageable, and you absolutely don't have to figure it out alone.

How we can help

Three levels of support. You choose how hands-on you want to be

Do It Yourself

You lead, we equip you

Three focused sessions to get you set up, confident, and ready to handle MTD on your own terms. We help you choose the right software, learn how to use it, and sense-check your year-end return.

Perfect if you've been doing your own books and want to keep it that way.

Modules from £49 + VAT | Complete package £299 + VAT

Find out more →

Done With You

You keep the books, we keep you on track

You manage your records in FreeAgent or Xero. Each quarter, we review your work, fix minor errors, and submit your update to HMRC. At year end, we prepare and file your Final Declaration.

Great if you're comfortable with the day-to-day but want someone checking the route.

From £45 per month + VAT

Find out more →

Done For You

We handle everything

Your only job is to send us your receipts. We take care of the bookkeeping, the quarterly submissions, the performance reports, and the year-end return.

Ideal if you want complete peace of mind.

From £57 per month + VAT

Find out more →

Commonly asked questions

What people actually ask

What if my income goes above the threshold partway through the year?

It depends on when you first go over the threshold. HMRC looks at your tax return to decide: if the return that was due just before the start of an MTD year shows you're over the limit, you'll be brought in for that year. For most people already in scope, HMRC used the 2024/25 return (due 31 January 2026) to decide who joined from April 2026. If your income goes above the threshold for the first time in a later year, you'll generally join MTD from the start of the third tax year after that. Either way, HMRC will notify you. If you're feeling unsure, reach out to us and we can talk you through all of this.

I'm a landlord with just one property. Do I really need to do this?

If your gross rental income is over the threshold, yes. Even for one property. The good news is that property income is often quite straightforward to record.

What if I have both employed income and self-employment?

MTD only applies to your self-employment and property income. Your employed income still gets reported in the Final Declaration, same as now.

Can my accountant do this for me?

Absolutely. If you have an accountant (like us), they can handle all your MTD obligations on your behalf (with your permission). That's exactly what our Done With You and Done For You packages are designed for.

What happens if I'm late with a quarterly update?

During the 2026-27 tax year, HMRC has confirmed they won't be applying penalty points for late quarterly updates, a bit of a soft landing while everyone settles in. (This only covers the quarterly updates though, not your year-end return, so don't treat it as a blank cheque!) From 2027-28 onwards, the standard penalty regime will apply. Either way, it's much less stressful to stay on top of things.

Do I need to send bank statements to HMRC?

No. You're sending summaries of income and expenses, not bank statements or receipts. (Though you do need to keep those for your own records.)

What if I'm self-employed and have a limited company?

MTD for Income Tax only applies to sole traders and landlords. Limited companies have different reporting requirements, which we regularly help with too. HMRC has confirmed that MTD for Corporation Tax is not being introduced.

Can I still use a paper diary?

For your own notes, absolutely. But your official records need to be digital and in MTD-compatible software. You can jot things in a diary and then transfer them to your software and a lot of people work that way.

I got a letter from HMRC about being signed up for MTD. What do I do?

From September 2026, HMRC is automatically signing up people they believe should be using MTD. Don't ignore it. Check that their information is correct, make sure you have compatible software in place, and get in touch with us if you need help sorting it out.

Helpful resources

Where to find more information

Official HMRC guidance

Making Tax Digital (official government site). Useful, though sometimes a bit dry.

Software providers and digital banks

Most accounting software websites and digital banks (such as Monzo and Starling) have MTD guides specific to their platform. Worth reading if you already use or are considering a particular tool.

Our blog

We publish regular posts about MTD — what's changing, what to watch out for, and how to make it work for you. Read the blog →

The bottom line

What you actually need to know

Making Tax Digital for Income Tax is here. If you're a sole trader or landlord earning over £50,000, you're already in it. If you're earning over £30,000, you'll need to comply from April 2027.

The businesses who started early and got the right support? They're managing just fine.

Whether you want to lead the way yourself, share the load, or hand the whole thing over, we've got a package that fits. That includes Making Tax Digital.

Get in touch