Question 1

Who has to use Making Tax Digital for Income Tax?

Accepted Answer

Sole traders and landlords are brought in by gross income: over £50,000 from April 2026, over £30,000 from April 2027 and over £20,000 from April 2028. It is gross income before expenses, added across all self-employment and property.

Question 2

What does Making Tax Digital for Income Tax actually require?

Accepted Answer

Keeping digital records and sending HMRC a quarterly summary of income and expenses through compatible software, followed by a final declaration after the tax year ends.

Question 3

When are the quarterly deadlines?

Accepted Answer

The standard quarterly update deadlines are 7 August, 7 November, 7 February and 7 May each year.

Question 4

Does it replace the Self Assessment tax return?

Accepted Answer

The quarterly updates replace the single annual filing, but you still confirm the year with a final declaration that settles your tax.

Making Tax Digital Guides

Allowable Expenses for Making Tax Digital

MTD Compatible Software: Free & Paid Options

MTD Rules for Jointly Owned Property & Married Couples

Check your own MTD start date