Making Tax Digital for Income Tax, explained
Do I need MTD for Income Tax?
Answer three questions and get your start date and a deadline calendar.
MTD for income over £30,000: what changes from April 2027
Over £30,000 gross from self-employment and property in 2025-26? You must use Making Tax Digital from 6 April 2027. Dates, examples and the HMRC letter.
MTD for Income Tax deadlines 2026-27 and 2027-28
Every MTD for Income Tax quarterly update deadline for 2026-27 and 2027-28, standard and calendar quarters, plus final declaration dates.
MTD penalties: is there a penalty for a late quarterly update?
How MTD for Income Tax late submission points, the £200 penalty and late payment penalties work, and which groups get an easement.
MTD cumulative quarterly updates explained (and how to fix a mistake)
Each MTD quarterly update covers the tax year so far, from 6 April. See a four-quarter worked example, the spreadsheet mistake and how to fix errors.
What goes in an MTD quarterly update: categories explained
The income and expense categories in an MTD quarterly update for self-employment and UK property, with plain-English examples and what waits for year end.
MTD for jointly owned property: shares, Form 17 and what each owner sends
How Making Tax Digital works for joint landlords and married couples: each owner's share, Form 17, income-only updates, a worked example and agents.
MTD for Income Tax software: your four options and what they cost
Compare the four ways to do MTD for Income Tax: accounting software, bridging, spreadsheets and bank-statement tools, with prices checked November 2026.
Can I do MTD for Income Tax with a spreadsheet or my bank statement?
Spreadsheets can hold MTD digital records, but need bridging software and digital links. See what records must contain and how bank CSVs fit.
MTD qualifying income: what counts towards the threshold
MTD qualifying income is gross self-employment and property income, not profit. Wages, pensions and dividends do not count. Worked examples included.
MTD for Income Tax exemptions: who is exempt and how to apply
Who is exempt from MTD for Income Tax: automatic exemptions, digital exclusion (age, disability, location, religion), and how to apply and appeal.
MTD final declaration: what you submit at the end of the tax year
What the MTD for Income Tax final declaration is, when it is due, what you add after the fourth quarterly update, and how it differs from Self Assessment.
Does MTD apply to rent-a-room income? Small landlord edge cases
Rent-a-room, lodgers, the £1,000 property allowance, new lettings, letting agents and foreign rent: how each one fits Making Tax Digital for Income Tax.
MTD with more than one income source: sole trader, landlord or both
Self-employed and a landlord, or running two businesses? How MTD adds up your income, how many quarterly updates you send, and a worked 2027-28 example.