Q&A > Self-Assessment

I've heard about Making Tax Digital for Income Tax - does it affect me?

A few other self-employed friends have mentioned MTD and I'm not sure if or when it applies to me.

Asked by Anonymous on 12 March 2026

1 Answer

Making Tax Digital for Income Tax is now being phased in for self-employed people and landlords, requiring digital record-keeping and quarterly updates to HMRC through compatible software instead of one annual return. It applies first to those with qualifying income above certain thresholds, with lower thresholds being brought in over following years, so whether and when it applies depends on your income level and circumstances. Because the thresholds and timings have been changing, it's worth checking your specific position with an accountant or on gov.uk rather than relying on general guidance.

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