Making Tax Digital (MTD) guides

Plain-English guidance on Making Tax Digital for Income Tax (MTD for ITSA) — whether it applies to you, when, and what changes. Every figure is checked against gov.uk before it goes live, with the check date shown on each guide.

• Do I need to do Making Tax Digital in 2026?
• MTD for ITSA deadlines 2026/27 — the full calendar
• What counts as "qualifying income" for MTD — and what doesn't
• MTD if you have more than one income stream (freelance + rental, multiple trades)
• What happens if you miss an MTD deadline — the penalty points system explained
• MTD for ITSA vs the old Self Assessment — what's actually changing
• MTD-compatible software: what "compatible" actually means (and free options)
• MTD threshold dropping to £30k in 2027 — should you prepare now?
• Am I exempt from MTD? Automatic exemptions and "digitally excluded" explained

Not sure where you stand? Run your numbers through the MTD Readiness Checker.