Tax and admin
Making Tax Digital
Understand what applies to you, without the jargon.
Start here
First: when do the rules apply to you?
Your combined gross income from self-employment and property is the starting point. Other rules and exemptions may apply.
Entry from April 2027 generally applies if your qualifying income was over £30,000 in the 2025 to 2026 tax year. Always confirm against HMRC guidance.
The essentials
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Latest change · checked 11 November 2026
What Budget 2026 changed
If you join MTD from April 2027, you won’t get penalty points for late quarterly updates during 2027 to 2028. The updates are still required. Foster carers getting qualifying care relief and some non-resident groups are exempt until further notice. If you joined in April 2026, late updates earn points from 7 August 2027. Read the April 2027 guide.
Guides
Making Tax Digital guides
Plain-English answers to the questions people actually ask, each checked against HMRC guidance and dated.
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Had a letter from HMRC about Making Tax Digital? What it means and what to do
Why HMRC has written to you about Making Tax Digital, the two kinds of letter, how to check it is genuine, and the steps…
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Making Tax Digital for CIS subcontractors: a plain-English guide for tradespeople
MTD is based on what you invoice before the CIS deduction, so many subbies are in sooner than they think. What changes, and a…
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Is Making Tax Digital based on turnover or profit? How to work out your qualifying income
MTD for Income Tax is based on gross turnover and rent, not profit. What counts, what does not, and five worked examples including CIS…
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Making Tax Digital from April 2027: what the £30,000 group needs to do
From 6 April 2027, sole traders and landlords with qualifying income over £30,000 must use MTD for Income Tax. Who is in, what Budget…