MTD for Income Tax

Making Tax Digital for Income Tax (MTD ITSA)

Prepare your bookkeeping and digital records for the phased MTD for Income Tax rules affecting qualifying sole traders and landlords.

MTD for Income Tax is being introduced in phases

From 6 April 2026, qualifying self-employed people and landlords with income over £50,000 enter MTD for Income Tax, followed by lower qualifying-income thresholds in later tax years.

Build the digital record habit now

MTD for Income Tax requires digital records and software-supported submissions. Keeping income, expenses and supporting information structured throughout the year makes that transition easier.

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