Making Tax Digital: organise the records behind your digital tax workflow

What Making Tax Digital changes

Making Tax Digital moves qualifying taxpayers toward digital records and software-supported tax updates. The exact obligations depend on the tax regime, business type, qualifying income and HMRC rules in force.

Start with dependable digital records

The quality of any digital tax workflow depends on the records behind it. Keeping income, expenses and supporting documents organised throughout the year makes later submissions and reviews easier.

MTD for Income Tax is being introduced in phases

HMRC introduced MTD for Income Tax from 6 April 2026 for qualifying income over £50,000. The threshold is over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028.

Check current HMRC requirements before filing

Eligibility, exemptions, sign-up steps and compatible-software requirements can change. Use current HMRC guidance before relying on any filing workflow.

Frequently asked questions

What is Making Tax Digital?

Making Tax Digital is HMRC's programme for using digital records and software-supported tax processes for relevant taxpayers and taxes.

Who needs MTD for Income Tax in 2026?

For the 2026 to 2027 tax year, HMRC says qualifying sole traders and landlords with qualifying income over £50,000 based on the relevant prior tax return are within scope, subject to exemptions and other conditions.

Does using accounting software automatically mean I am MTD compliant?

No. The software and the way it is used must meet the relevant HMRC requirements, and the taxpayer must also satisfy the applicable sign-up and filing rules.

Official guidance

HMRC: Making Tax Digital for Income Tax · HMRC: Check when you need to use MTD

Reviewed September 2026