Making Tax Digital for Income Tax — the 2026 hub
MTD for Income Tax replaces annual Self Assessment from 6 April 2026 for landlords and sole traders above £50,000 gross. Pillar plus seven companion guides.
About this hub
This SmartBooks resource hub brings together plain-English guides on making tax digital for income tax for UK accountancy firms, landlords, sole traders and small businesses. Each guide answers one question directly, so you can read only what you need.
There are 8 guides in this hub, listed below with a short summary of each. The hub is kept current as HMRC rules change. To see how SmartBooks supports this work, start free or book a 15-minute demo.
Guides in this hub
Making Tax Digital for Income Tax: the 2026 guide for the self-employed and landlords
Pillar guide to MTD-IT 2026/27 — thresholds, quarterly cycle, penalties, software, and how to prepare.
Read the guideWhen does MTD for Income Tax apply to you? The threshold rules
Who is in scope — the gross-income test, combined SE + property, and the past-return rule.
Read the guideMTD quarterly submissions: deadlines, what to submit, and how
The new quarterly cycle — cumulative updates, deadlines, and the final declaration.
Read the guideMTD for Income Tax penalties: the points system and the 2026/27 soft landing
How the new points-based penalty regime works and what the soft landing does not cover.
Read the guideMTD for landlords: the complete 2026 guide
How MTD for Income Tax applies to UK landlords — gross rent, joint ownership, and the quarterly cycle.
Read the guideMTD for sole traders: the 2026 guide to Making Tax Digital for Income Tax
How MTD-IT applies to UK sole traders — gross turnover, combined income, cash basis, and the partnership exemption.
Read the guideMTD-compatible software: what landlords and sole traders need
Choosing HMRC-recognised software — all-in-one vs bridging, what to weigh.
Read the guideHow to prepare for MTD for Income Tax: the 5-step checklist
Confirm your phase, choose software, go digital early, sign up, do a dry run.
Read the guide
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