MTD for Income Tax guides
Plain-English explanations of GOV.UK's Making Tax Digital for Income Tax guidance, for sole traders and landlords. Each guide links to the GOV.UK pages it is based on.
- Who needs MTD for Income Tax and when
The three thresholds, what counts as qualifying income, and what happens if HMRC writes to you.
- MTD for landlords
Rental income, joint property, Rent-a-Room, foreign property and simpler records.
- MTD for sole traders
Several businesses, the trading allowance, CIS subcontractors and VAT.
- Quarterly updates explained
What an update is (not a tax return), what it covers and when it is due.
- MTD penalties: points and late payment
No points for late updates in 2026 to 2027, the 4-point £200 rule and late payment percentages.
- MTD exemptions
Automatic exemptions, temporary ones and when you can apply as digitally excluded.
- Spreadsheets and bridging software
Keeping spreadsheets under MTD, digital links and what you must not do.
Not tax advice. This site explains GOV.UK guidance in plain English. Your own position depends on your tax returns and circumstances. Check GOV.UK or ask an accountant before you act.