What is HMRC's Making Tax Digital?

Making Tax Digital (MTD) is HMRC's programme requiring businesses, landlords and self-employed people to keep digital records and send updates to HMRC using compatible software. MTD for VAT is already in force; MTD for Income Tax begins in April 2026.

What is changing with HMRC Making Tax Digital in 2026?

From April 2026, MTD for Income Tax applies to sole traders and landlords with qualifying income over £50,000. They must keep digital records and send HMRC four quarterly updates a year plus a year-end tax return, submitted through MTD-compatible software.

How do I sign up for HMRC Making Tax Digital?

You (or an agent acting for you) sign up through your HMRC online account once your compatible software is set up. You must first have a personal tax account and be registered for Self Assessment. We can register you for MTD for £95 + VAT.

Is Making Tax Digital run by HMRC?

Yes. Making Tax Digital is an HMRC (HM Revenue & Customs) programme. Digital Tax Service is an independent support service and is not HMRC — we help you comply with the rules.

HMRC Making Tax Digital | MTD Explained for 2026

HMRC Making Tax Digital: what it is and what's changing in 2026

Making Tax Digital digital record keeping and quarterly updates to HMRC, in navy and gold

What HMRC Making Tax Digital is

Making Tax Digital is HMRC’s long-running programme to move the UK tax system online. Instead of paper records and a once-a-year return, affected taxpayers must keep digital records and send information to HMRC using compatible software. It applies in stages — VAT first, then Income Tax.

What changed in 2026 — and what's next

Since 6 April 2026, MTD for Income Tax has applied to sole traders and landlords with qualifying income over £50,000. The threshold then falls to £30,000 in 2027 and £20,000 in 2028. Those in scope send HMRC four quarterly updates a year plus a tax return — the first quarterly update was due 7 August 2026, with the next falling on 7 November 2026.

Missed the 7 August deadline? What to do

Signing up and logging in

To use MTD you need an HMRC online account (Government Gateway) and a personal tax account, and to be registered for Self Assessment. You then sign up for MTD and connect compatible software. Actual filing happens through the software, not by logging into an HMRC portal and typing figures in.

HMRC MTD login explained

Getting help with HMRC Making Tax Digital

We’re an independent service that helps you meet HMRC’s MTD rules — choosing software, registering you for MTD (£95 + VAT) and filing your quarterly updates (£75 + VAT). Call 0114 327 1480.

See how to file your MTD