Digital record-keeping direction for Making Tax Digital for Income Tax
This direction sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
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Details
From April 2026, Making Tax Digital for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with a total income from self-employment and property that is more than £50,000. It will apply to those with income over £30,000 from April 2027 and those with income over £20,000 from April 2028.
The Income Tax (Digital Obligations) Regulations 2026 set out the requirements with which relevant persons must comply under Making Tax Digital for Income Tax. These include requirements to use software compatible with Making Tax Digital for Income Tax to create digital records of their business income and expenses.
This digital record-keeping direction sets out the requirements for how specific customer groups can comply with the record-keeping obligations. These are:
- joint property-owners
- customers with turnover below the VAT registration threshold
- retailers
Updates to this page
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Following new regulations (The Income Tax (Digital Obligations) Regulations 2026), this publication has been updated to correct wording. References to 'notices' have been changed to 'directions', to ensure 'legal alignment' so that it follows the new regulations.
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First published.