Making Tax Digital for Income Tax
Find out how to use Making Tax Digital for Income Tax, including step by step guidance for sole traders, landlords, and their agents.
This guide is also available in Welsh (Cymraeg).
Making Tax Digital for Income Tax is a new way for sole traders and landlords to report their income and expenses to HMRC.
From 6 April 2026, sole traders and landlords must use it if their annual income from self-employment and property is over £50,000.
You, or your agent if you have one, will need to use software that works with Making Tax Digital for Income Tax to:
- create, store and correct digital records of your self-employment and property income and expenses
- send your quarterly updates to HMRC
- submit your tax return and pay tax due by 31 January the following year
Who needs to sign up
You or your client will need to use Making Tax Digital for Income Tax from 6 April 2026 if all the following apply. You or your client:
- is an individual registered for Self Assessment
- gets income from self-employment or property, or both
- have qualifying income of more than £50,000 — read more about what qualifying income is and what is included
From September 2026, HMRC will start signing up anyone who needs to use Making Tax Digital for Income Tax for the 2026 to 2027 tax year and has not already signed up. This is only if our records show qualifying income was over £50,000 in the 2024 to 2025 tax year.
If you’ve been contacted by HMRC, you can find out what to do next.
If you’ve not been contacted, there is still time to sign yourself up.
Step by step guidance for sole traders, landlords and agents
Find out what you need to do for Making Tax Digital for Income Tax if you:
- want to check if you need to sign up
- have already been signed up by HMRC
- are an agent acting on behalf of a sole trader or landlord.
After you or your client has signed up for Making Tax Digital for Income Tax
Find out what you need to do after you’ve signed up or if you’re an agent, after your client is signed up.
This includes:
- creating digital records
- sending quarterly updates
- submitting your tax return using compatible software
- what to do if your circumstances change
Choose agents for Making Tax Digital for Income Tax
Find out how main and supporting agents can help you manage Making Tax Digital for Income Tax. If you’re an agent, find out more about your role and how to get authorised by your client.
Penalties for Making Tax Digital for Income Tax
Find out about changes to late submission penalties and late payment penalties for Making Tax Digital for Income Tax.
Exemptions from Making Tax Digital for Income Tax
Find out who is exempt from Making Tax Digital for Income Tax.
Help and support
Watch HMRC videos or sign up for webinars if you want to learn more about Making Tax Digital for Income Tax.
Policy papers, legislation, research and evaluation reports
Read policy papers, legislation, research and evaluation reports for Making Tax Digital for Income Tax.
Updates to this page
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Information about HMRC signing you up to Making Tax Digital for Income Tax from September 2026 has been added.
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An introduction has been added to explain what Making Tax Digital for Income Tax is and who needs to sign up. The collection has been re-ordered to remove duplicate entries where guidance applies to both agents and sole traders or landlords. Page descriptions have been updated to make it clear what information each guidance page includes.
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Collection page updated to include a link to 'Find out if you can get an exemption from Making Tax Digital for Income Tax' guidance.
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Collection page updated to include a link to guidance for how to choose more than one agent and a link to technical publications.
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First published.