Making Tax Digital
What is Making Tax Digital for Income Tax?
Making Tax Digital for Income Tax is the move to digital records and regular updates for affected sole traders and landlords. GOV.UK currently phases it in by qualifying income from April 2026, 2027, and 2028.
Last reviewed: 23 June 2026
What changes
Affected taxpayers need compatible software, digital records, quarterly updates, and finalisation after the tax year. It changes the record-keeping rhythm, not the underlying need to calculate taxable profit correctly.
Why accountants are preparing clients early
Software setup, bank feeds, category mapping, rental records, and quarterly review routines are easier to fix before MTD starts than during the first filing cycle.