Making Tax Digital for Income Tax
Find out how to use Making Tax Digital for Income Tax, including step by step guidance for sole traders, landlords, and their agents.
This guide is also available听in Welsh.
Making Tax Digital for Income Tax is a new way for sole traders and landlords to report their income and expenses to HMRC.鈥�
From 6 April 2026, sole traders and landlords must use it听if听their听annual income from self-employment and property听is over 拢50,000.鈥�
You, or your agent if you have one, will need to use鈥痵oftware that works with Making Tax Digital for Income Tax鈥痶o:鈥�
- create,听store听and correct digital records of your self-employment and property income and expenses鈥��
- send your quarterly updates to HMRC鈥��
- submit your tax return and pay tax due by 31 January the following year听
Who needs to sign up听
You听or your client听will need to听use听Making听Tax Digital for Income Tax听from 6 April 2026听if听all听the following apply. You or your client:听
- is听an individual registered for Self Assessment听
- gets听income from self-employment or property, or both听
- have qualifying income of more than 拢50,000 鈥� read more about what qualifying income is and what is included听
Step by step guidance for sole traders, landlords and agents
Find out what you need to do for Making Tax Digital for Income Tax if you are either:听听
- self-employed, a landlord or both听听
- an agent acting on behalf of听a sole trader or landlord
After you or your client has signed up for Making Tax Digital for Income Tax
Find out what you need to do after you鈥檝e signed up or if you鈥檙e an agent, after your client is signed up.听
This includes:
- creating digital records
- sending quarterly updates
- submitting your tax return using compatible software
- what to do if your circumstances change
Choose agents for Making Tax Digital for Income Tax
Find out how main and supporting agents can help you manage Making Tax Digital for Income Tax. If you鈥檙e an agent, find out more about your role and how to get authorised by your client.
Penalties for Making Tax Digital for Income Tax
Find out about changes to late submission penalties and late payment penalties for Making Tax Digital for Income Tax.
Exemptions from Making Tax Digital for Income Tax
Find out who is exempt from Making Tax Digital for Income Tax.
Help and support
Watch听HMRC videos听or听sign up for听webinars if you want to learn more about Making Tax Digital for Income Tax.
Policy papers, legislation, research and evaluation reports
Read policy papers, legislation, research and evaluation reports for Making Tax Digital for Income Tax.
Updates to this page
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An introduction has been added to explain what Making Tax Digital for Income Tax is and who needs to sign up. The collection has been re-ordered to remove duplicate entries where guidance applies to both agents and sole traders or landlords. Page descriptions have been updated to make it clear what information each guidance page includes.
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Collection page updated to include a link to 'Find out if you can get an exemption from Making Tax Digital for Income Tax' guidance.
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Collection page updated to include a link to guidance for how to choose more than one agent and a link to technical publications.
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First published.