Making Tax Digital — what UK businesses need to know
MTD for Income Tax kicks in for Self-Employed and landlords with turnover over £50,000 from April 2026. Here's what changes and how we handle it for you.
What is MTD?
Making Tax Digital is HMRC's programme that moves UK tax filing from once-a-year paper Self-Assessment to digital quarterly submissions, sent directly from compatible software. Records must be kept digitally and the link from source data to HMRC must be unbroken.
Who's affected and when
Self-Employed and landlords with turnover above £50,000 from April 2026, dropping to £30,000 from April 2027. VAT-registered businesses are already in MTD for VAT.
How AccountantUK handles it
Every plan from Self-Employed MTD upwards is wired for quarterly submissions, SA103F export and a digital audit trail from your receipt photos to the HMRC payload. You don't need a separate piece of software.