Making Tax Digital (MTD) is due to be introduced in April 2026. MTD will require businesses, organisations and individuals to keep their records digitally using book-keeping software.
You need to follow the requirements for Making Tax Digital for Income Tax if you are self-employed or a landlord from:
- 6 April 2026 if you have an annual business or property income of more than £50,000
- April 2027 if you have an annual business or property income of more than £30,000