Does Making Tax Digital apply to you?
Two figures from your tax return. About twenty seconds. Nothing you type leaves this page.
What changes, in four lines.
- Digital records. Income and costs kept in MTD-compatible software, not a spreadsheet on its own.
- Four quarterly updates. Summaries sent to HMRC by 7 August, 7 November, 7 February and 7 May.
- A final declaration. Replaces the tax return, still by 31 January after the tax year.
- Same tax, same payment dates. MTD changes the reporting, not what you owe or when you pay it.
MTD questions.
Which year's income does HMRC look at?
The return from two tax years before. For 6 April 2027, that's your 2025–26 return, filed by 31 January 2027.
I'm a joint owner of a rental flat. What counts?
Only your share of the gross rent counts towards your qualifying income.
Can I join early?
Yes. Volunteering for a year lets you get used to the software before it's compulsory. We often recommend it.
What if my income is right on the line?
We'll look at your last two returns and tell you when, or whether, it applies, then set you up a few months early so the first update is a non-event.