Making Tax Digital is coming: What you need to know

From April 2026, Making Tax Digital for Income Tax will transform how tax is managed for individuals with qualifying income over £50,000 from self-employment and property.

This will be the biggest change to Income Tax since HMRC launched Self Assessment more than 30 years ago, so it’s important that you’re clued up on the upcoming changes.

What’s changing?

As of April 2026, you’ll need to use recognised software to keep records of your self-employment income and expenses. These records will be used to send quarterly updates to HMRC. It’s important to note these quarterly updates aren’t tax returns, just simple summaries pulled from your digital records.

The deadline for paying your tax will remain 31 January, with only the process changing – not the date.

How to get ready for Making Tax Digital

Get ready:

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  First things first, you should check to see if you’re affected but the change. To do this, work out your qualifying income.

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  If you are affected, work out your start date for using MTD by checking the table above.

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  Decide on which software to use (must be compatible with MTD system).

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  Let the appropriate people know of the changes. If you have an accountant, it’s a good idea to check that they have access to the software you’re using.

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  Sign up using the online service.

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  Start keeping digital records for your income and expenses.

For further help or guidance, you can visit the Making Tax Digital campaign page.

This content was produced in conjunction with HMRC.

All links are checked and valid at time of publishing, 20 February 2026.