Digital Tax Service · Guidance

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

Last reviewed: Next review: Reviewed by the Digital Tax Service editorial team

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's changing in 2026

From 6 April 2026, MTD for Income Tax applies 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 must send HMRC four quarterly updates a year plus a final declaration — the first quarterly update is due by 7 August 2026.

More on the 7 August deadline

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

Frequently asked questions

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Need help with Making Tax Digital?

Ask us anything about MTD, or request that we register or file for you. Call 0114 327 1480 or send a message below.