Local · UK
What is Making Tax Digital in the UK?
Short answer
Making Tax Digital (MTD) requires VAT-registered businesses to keep digital records and file VAT returns using compatible software. MTD for Income Tax is being phased in for self-employed people and landlords from April 2026.
Detailed answer
Distinguish VAT from Income Tax
Making Tax Digital for VAT concerns digital VAT records and compatible submission software. MTD for Income Tax is a separate phased programme for qualifying self-employment and property income, with digital records and periodic updates. Being VAT-registered does not by itself determine whether the Income Tax programme applies to you.
Check your start date
Use HMRC's current eligibility guidance for the relevant tax year, including income thresholds, exemptions and how qualifying income is measured. Confirm that your software supports the required programme and digital links. Agree who keeps records, submits updates and completes the final tax process before your first required period.
Official sources
Published by Expert Bookkeeping Services · Last updated 2026-11-01. General information only — confirm specifics for your situation with a qualified adviser.
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