MTD for income tax

Making Tax Digital for income tax (MTD IT) will become mandatory for many sole traders and landlords from 6 April 2026. It will change how you keep records and report income, and it will affect the way you plan your cashflow and manage deadlines. The timetable and thresholds are now confirmed, and Autumn Budget 2025 has added some easements to the penalty regime rather than delaying the start date.

This guide explains who must join in April 2026, what MTD IT actually involves, and the practical steps to take now so you are ready before the 2025/26 tax year ends.

Download PDF here

Download Word version here