Keep digital records.
Your self-employment or property income and expenses need to be recorded digitally using a compatible setup.
01
MTD
Making Tax Digital for Income Tax
Making Tax Digital, in plain English.
Digital records, quarterly updates and new rules do not need to mean more stress. MTD Complete helps you understand what applies to you, what needs doing and what happens next.
For sole traders, landlords and people preparing for MTD
2026
Over £50k
2027
Over £30k
2028
Over £20k
Digital records
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Quarterly updates
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Compatible software
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Clear deadlines
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Less tax stress
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First things first
What actually is Making Tax Digital?
For Income Tax, MTD changes how eligible sole traders and landlords keep records and report information to HMRC. The easiest way to think about it is in three parts.
Send quarterly updates.
Information from your digital records is sent to HMRC during the year using software that works with Making Tax Digital.
02Complete your tax return.
You still complete your tax return after the tax year and pay the tax due by the usual Self Assessment deadline.
03
When does it apply?
MTD is rolling out.
When you need to start depends on your qualifying income from self-employment and property.
From 6 April 2026
£50k+ qualifying income
If your 2024 to 2025 tax return showed qualifying income of more than £50,000, MTD for Income Tax applies from April 2026.
From 6 April 2027
£30k+ qualifying income
If your 2025 to 2026 qualifying income is more than £30,000, you will need to use MTD from April 2027.
From 6 April 2028
£20k+ qualifying income
If your 2026 to 2027 qualifying income is more than £20,000, MTD will apply from April 2028.
What does qualifying income mean?
It is your gross income from self-employment and property
before expenses, based on the relevant Self Assessment tax return.
Does this apply to me?
Start with how you earn.
MTD for Income Tax currently focuses on individuals with income from self-employment, property, or both.
You work for yourself.
If you are registered for Self Assessment and earn qualifying self-employment income, your start date depends on the thresholds above.
MTD for self-employed → SYou receive property income.
Property income forms part of qualifying income, so landlords can fall within MTD for Income Tax even without a separate self-employed business.
MTD for landlords → LYou have business and property income.
Qualifying income considers your relevant self-employment and property income together, before expenses.
Check where you stand → +
What changes?
Less year-end scramble.
More organisation as you go.
The old habit
Leave everything until later.
Receipts scattered around
Records updated in one big rush
Deadlines suddenly feel very close
Lots of chasing at year end
The MTD approach
Keep things moving through the year.
Keep records digitally
Update them regularly
Submit quarterly information
Stay much more organised
Through the year
Four updates. One much clearer picture.
Instead of treating tax as one giant annual task, digital records are maintained through the year and used to send quarterly updates.
Update 01
Quarter one
Keep digital records up to date and send the first quarterly update.
Update 02
Quarter two
Keep recording income and expenses as the year continues.
Update 03
Quarter three
Another digital update, without rebuilding everything from scratch.
Update 04
Quarter four
Complete the year's fourth quarterly update.
Final step
Tax return
Complete the tax return and pay tax due by 31 January.
Quarterly update periods can vary depending on the setup used.
We can help you understand the dates that apply to you.
You run the business.
We help keep the records,
software and MTD requirements moving.
How MTD Complete helps
You do not have to figure it all out alone.
MTD Complete is about making the transition practical. We help you understand what needs doing, keep records organised and make the digital process much easier to manage.
01
Get set up
Understand whether MTD applies and what needs to be in place.
02
Keep records organised
Maintain clean digital records throughout the year.
03
Stay on top of quarterly updates
Keep the required information moving to the right deadlines.
04
Keep year end calmer
Better records through the year mean less chasing later.
Compatible software
Digital does not have to mean difficult.
MTD requires software that can work with HMRC. Depending on how you currently keep records, that could mean using accounting software or connecting existing records through a compatible digital setup.
QuickBooks
Xero
Digital records
Bridging software
Already using spreadsheets? You may not necessarily
need to abandon them. Compatible software can connect
to existing spreadsheet records in some setups.
Common questions
The things people want to know.
No tax dictionary required.
If your 2024 to 2025 Self Assessment return showed qualifying self-employment and property income above £50,000, MTD for Income Tax applies from 6 April 2026. The threshold reduces to £30,000 from April 2027 and £20,000 from April 2028.
Not necessarily. HMRC guidance allows software to connect to existing spreadsheet records. This is often called bridging software. The important part is having a compatible digital workflow that meets the MTD requirements.
No. Quarterly updates are part of the MTD process, but you still submit your tax return and pay any tax due by the relevant Self Assessment deadline.
It is your total gross income from self-employment and property before expenses. HMRC uses the relevant previous Self Assessment return to determine when you need to start.
Both can count towards your qualifying income. If you are unsure where your combined income places you against the MTD thresholds, MTD Complete can help you work through it.
Yes. The aim of MTD Complete is to make the move to digital tax less confusing, from understanding what applies through to digital bookkeeping and ongoing quarterly support.
Not sure where you stand?
Let's work it out.
Tell Lisa where you are now and we can help make your next MTD steps clear. No jargon, no judgement and no need to have everything perfectly organised first.
Get MTD Ready →