MTD for Income Tax will come into effect from 6th April 2026. From then on anyone receiving self-employment or rental income above £50,000 (that's before expenses) will have to file tax returns quarterly and keep digital records.
From April 2027 that £50,000 threshold drops to £30,000 then drops again to £20,000 in 2028.
HMRC does provide guidance on the MTD process which we've linked below but they haven't made it easy for anyone, it's long, it's complicated and people have better things to do with time, like manage their properties or run their businesses.
Fortunately (or sometimes unfortunately) this is our business, and as MTD has slowly but surely been creeping forward we've been keeping on top of it. So if HMRC's guidance isn't answering all your questions give us a bell.
https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax
