Is Making Tax Digital for Income Tax coming for the self-employed?

Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) is being phased in based on income: self-employed people and landlords with qualifying income above £50,000 need to comply from April 2026, with those above £30,000 following from April 2027. The government has also signalled its intention to extend MTD for ITSA further down the income scale in future, so it's worth keeping an eye on updates even if you're currently below the threshold. Under MTD for ITSA you'll need to keep digital records and send quarterly updates to HMRC rather than filing one annual return, so it's a good idea to start moving to compatible software ahead of your start date.