Making Tax Digital basics
Start here if you're new to MTD — what it is, who it affects and how to get ready.
- What is Making Tax Digital?A plain-English overview of HMRC's MTD programme and why it exists.
- Who needs Making Tax Digital?Check whether MTD for Income Tax or VAT applies to your situation.
- When does MTD start?The phased MTD ITSA start dates for April 2026, 2027 and 2028.
- How to prepare for MTDA step-by-step checklist to get your records and software ready.
- How to register for MTDSigning up for MTD ITSA or MTD VAT through HMRC.
- MTD readiness checklistA practical checklist to confirm you're MTD-ready before the deadline.
- MTD rules & complianceThe core MTD requirements: digital records, digital links and submissions.
Rules, thresholds & deadlines
The numbers and dates that decide when and how MTD applies to you.
- MTD qualifying incomeHow the income and turnover thresholds for MTD ITSA and VAT work.
- MTD deadlines 2026Key dates for the first MTD ITSA wave (£50,000+ income).
- MTD deadlines 2027Key dates for the second wave (£30,000+ income).
- MTD deadlines 2028Key dates for the third wave (£20,000+ income).
- MTD exemptionsWho can apply for an exemption and how the HMRC process works.
- MTD penaltiesHMRC's points-based late submission penalty regime explained.
- MTD quarterly updatesWhat each quarterly update contains and when it's due.
Income Tax (ITSA), sole traders & landlords
How MTD for Income Tax changes things for the self-employed and property owners.
- MTD for Income Tax explainedHow MTD ITSA works for sole traders and landlords.
- MTD ITSA explainedWhat Income Tax Self Assessment looks like under MTD.
- MTD for sole tradersA step-by-step walkthrough for self-employed sole traders.
- MTD for the self-employedA broad guide for anyone with self-employment income.
- MTD for freelancers & contractorsHow MTD affects freelancers, contractors and consultants.
- MTD for landlordsMTD ITSA for UK landlords with property income.
- MTD for rental incomeBuy-to-let and property income under MTD.
VAT
Making Tax Digital for VAT — mandatory for all VAT-registered businesses.
Software
Choosing and using the right HMRC-recognised MTD software.
- MTD software guideAn overview of Making Tax Digital software options.
- Xero vs QuickBooks vs Sage vs FreeAgentA side-by-side comparison of the leading MTD packages.
- Best MTD softwareThe top HMRC-recognised MTD-compatible tools.
- Free MTD softwareFree and low-cost options for sole traders and landlords.
- Do I need MTD software?When compatible software is required versus optional.
- MTD bridging softwareUsing spreadsheets with bridging software to stay compliant.
- Can I use spreadsheets?How spreadsheets fit into MTD via bridging software.
MTD by profession
Situation-specific guidance for common self-employed trades and gig work.
- MTD for tradespeopleBuilders, electricians, plumbers and other trades.
- MTD for delivery driversUber Eats, Deliveroo, Just Eat and Amazon Flex.
- MTD for Uber & private hireUber, Bolt and private hire / taxi drivers.
- MTD for Airbnb hostsShort-term lets and holiday rental income.
- MTD for online sellersEtsy, eBay, Vinted, Amazon and Depop sellers.