MTD for Income Tax, sometimes called MTD ITSA, is HMRC’s move towards a more regular, digital way of reporting self employment and property income.

In plain English, instead of doing one big annual push, you will be expected to:

• • Keep digital records using compatible software

• • Send quarterly updates to HMRC

• • Finalise your position after the tax year ends

It is important to say this early because it is one of the biggest misunderstandings. This is not four tax bills a year. It is not four full Self Assessment returns a year. But it is more frequent admin, and it does change the way a lot of people will run their finances.

If you want the official HMRC pages, they also keep a list of software that’s compatible with Making Tax Digital for Income Tax, which is useful if you’re deciding what to use.

If you are mandated into the first phase, you must start using MTD for Income Tax from 6 April 2026. That is the start of the 2026 to 2027 tax year.

I mention that because people keep hearing “April 2026” and assuming it is 1 April, or “sometime in April”. For tax, the date matters. It is 6 April 2026.

From 6 April 2026, MTD for Income Tax becomes mandatory for individuals with total annual gross income from self employment and property over £50,000. HMRC assess this using your 2024 to 2025 Self Assessment return.

There are later phases too, including a £30,000 threshold from April 2027, but for this series we are mainly focusing on the immediate question people are searching for right now, which is how to get ready for April 2026 and how to avoid it becoming a headache.

If you want the black and white from HMRC, their page on who needs to follow Making Tax Digital for Income Tax is here.

This is where people get caught because HMRC use gross income, not profit. In other words, it is based on income before expenses, which many people think of as turnover.

Qualifying income for MTD for Income Tax is generally your gross income from:

• • Self employment

• • UK property income

Some types of income do not count towards qualifying income, such as employment income under PAYE. The detail matters, and it is the number one “am I affected” question.

Episode 2: Qualifying income

The timetable matters because it is the part that affects real life.

If you are mandated in from April 2026, the quarterly update deadlines will start later in the year. The first deadline is in August 2026, and then you are on a quarterly rhythm after that.

Coming soon: Episode 3: The timeline, deadlines, and what quarterly updates actually are

Most people do not struggle with tax because they are bad at tax. They struggle because the admin becomes overwhelming, and they put it off until it becomes a problem.

MTD pushes the admin into the year. That can be annoying, but it can also be a positive if you set it up with a rhythm.

The goal is not perfection. The goal is consistency. If your records are captured properly, and you have a quarterly routine that feels realistic, this becomes manageable.

You do not need to do everything this week. But you do want to move in the right direction.

Here is the sensible order:

• • First, work out if you are likely to be mandated. That means checking your 2024 to 2025 return for gross self employment and property income.

• • Second, get clear on where your records currently live. Spreadsheets, bank statements, a folder of invoices, or a bookkeeping tool you hardly open.

• • Third, decide whether you want to run it yourself with the right setup, or whether you want an accountant to own the process and remove the mental load.

If you want us to confirm your position and map out a clean setup, you can contact us here: Making Tax Digital support.

Most people do not want theory. They want a simple outcome and a process that keeps them compliant without taking over their life.

Our approach is straightforward:

• • We confirm whether you are in scope and when it starts for you

• • We help you choose a practical setup that suits how you work

• • We get you set up properly and make sure the HMRC side is handled

• • We keep you on track through the year so it does not become a last minute scramble

If you are a landlord or sole trader and want help getting ready for April 2026, get in touch and we will talk it through: Making Tax Digital support.

This is the roadmap. Each post will be long form, practical, and written for real people.

• • Episode 1: Introduction, what is changing and how to get ready

• • Episode 2: Qualifying income explained with examples

• • Episode 3: The timeline and deadlines, and what quarterly updates actually are

• • Episode 4: Digital records in real life, what you must keep and how to stay organised

• • Episode 5: Choosing software, what it needs to do and how not to overpay

• • Episode 6: Landlords, rental income and practical record keeping

• • Episode 7: Sole traders, quarterly habits that make this easier

• • Episode 8: Penalties and the points system, explained calmly

• • Episode 9: The “get ready in a weekend” checklist

• • Episode 10: Go live week, what to do before 6 April 2026 and what happens next

As we publish each article, we will link them all here so this page becomes your one place to stay on top of the change.

Is MTD for Income Tax starting on 1 April 2026?

No. The start date for the first mandated group is 6 April 2026.

Does it mean I will pay tax four times a year?

No. Quarterly updates are reporting updates, not quarterly tax bills. Payment dates are a separate topic. The quarterly updates help keep your records up to date and build an in year picture.

How does HMRC decide if I am in scope?

HMRC look at your Self Assessment return from the previous tax year. For the April 2026 start, they use your 2024 to 2025 return and assess your gross income from self employment and property.

What if I am just under the £50,000 threshold?

You may not be mandated from April 2026, but it is still worth confirming the calculation properly based on HMRC’s definition of qualifying income. Also keep an eye on later phases.

Will I be fined straight away if I miss a quarterly update?

There is a points based penalty system for MTD. HMRC have also said there is a period of time at the start where late quarterly updates will not result in points for those joining from April 2026. Returns and tax payments are still important.

Can my accountant do this for me?

Yes. You can use an agent. If you want the simplest route, we can set it up and keep you on track throughout the year.

If you are a landlord or sole trader and you think you might be affected, we can confirm whether you are in scope and build a simple plan so this does not become a headache.

Use our MTD page to get in touch: Making Tax Digital support.