Posted on 20th April 2026
MTD for Income Tax
Making Tax Digital for Income Tax becomes a live issue from 6 April 2026 for sole traders and landlords with qualifying income over £50,000, with wider rollout phases to follow. For many affected taxpayers, the real challenge is not more tax, but a change in process: keeping digital records, using compatible software and sending quarterly updates to HMRC instead of relying on a year-end tidy-up. This spotlight guide explains who is in scope, what the new reporting cycle involves and the practical steps worth taking now, from reviewing income sources and software to improving bookkeeping routines and checking whether an exemption may apply. The key message is simple: early preparation should make the transition smoother, reduce disruption and help avoid problems once the new rules begin.
