Legislation and other guidance

About Making Tax Digital for Income Tax Self-Assessment

Making Tax Digital for Income Tax Self-Assessment (‘MTD for income tax’) is the most fundamental change to the administration of the UK tax system since the introduction of self-assessment. As implementation is rolled out, the Institute will support its members.

Self-employed individuals and landlords will be required to keep their accounting records electronically and must file quarterly returns of income and expenditure to HMRC. To finalise their tax position, a digital tax return will need to be submitted after the tax year.

MTD for income tax is being implemented in phases commencing from April 2026 for those with income more than £50,000.

From April 2027, those with income from self-employment and/or property of more than £30,000 will be mandated and finally incomes of more than £20,000 will have to join MTD from April 2028.