Whether MTD for Income Tax applies to you comes down to one phrase: qualifying income. This article explains what it means, why it is based on gross income rather than profit, and how to check if you are in scope.
Making Tax Digital for Income Tax arrives in April 2026 and changes the way sole traders and landlords report to HMRC. This is the introduction to our 10-part series explaining what is changing, who it affects, and what to do now.
As part of its ongoing efforts to modernise the UK tax system, HM Revenue & Customs (HMRC) is rolling out Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA). This initiative aims to streamline tax reporting, reduce errors, and encourage the use of digital record-keeping.
As part of its ongoing efforts to modernise the UK tax system, HM Revenue & Customs (HMRC) is rolling out Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA). This initiative aims to streamline tax reporting, reduce errors, and encourage the use of digital record-keeping.
As part of its ongoing efforts to modernise the UK tax system, HM Revenue & Customs (HMRC) is rolling out Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA). This initiative aims to streamline tax reporting, reduce errors, and encourage the use of digital record-keeping.