Making Tax Digital for Income Tax: sole trader and landlord guide
Digital records and quarterly updates begin in phases according to qualifying income. Check your threshold year before choosing software.
Published 3 October 2026 · By Naveed Murtaza
🇬🇧 Planning campaigns here? See digital marketing services for this market.
Who enters first?
HMRC’s first phase covers people with qualifying self-employment and property income above £50,000. Later phases are scheduled for lower thresholds.
For implementation, verify the effective date and any sector-specific exception in the linked primary guidance before making a legal, tax or investment decision.
What MTD changes
In-scope taxpayers keep digital records and use compatible software for quarterly updates and a final year-end process. Quarterly updates are not four extra tax bills.
For implementation, verify the effective date and any sector-specific exception in the linked primary guidance before making a legal, tax or investment decision.
How to choose software
Check HMRC compatibility, bank feeds, property and self-employment support, agent access and export capability. Test opening balances before the mandated year.
For implementation, verify the effective date and any sector-specific exception in the linked primary guidance before making a legal, tax or investment decision.
What to do if income is near the threshold
Use the HMRC-defined qualifying-income calculation rather than profit or a single revenue stream. Review exemptions and deferrals only through current official guidance.
For implementation, verify the effective date and any sector-specific exception in the linked primary guidance before making a legal, tax or investment decision.
What should businesses and marketers do next?
Turn the change into a dated operating checklist: identify who is affected, what evidence is required, which deadline applies and who owns the response. Then update customer communications, sales material and search content only where the change creates a genuine question.
For marketing, publish a clear source-linked answer, connect it to the relevant service or market page and monitor real query data before expanding coverage. Naveed Murtaza supports market research, SEO/AEO/GEO content and campaign planning for businesses entering or adapting within UK.
Important information note
This article provides general business information, not legal, tax, immigration or investment advice. Rules can change after publication; confirm your facts with the linked authority and a qualified adviser for your circumstances.