Making Tax Digital for Income Tax
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.
Making Tax Digital (MTD) for Income Tax is HMRC's replacement for the annual Self Assessment tax return. From 6 April 2026, anyone self-employed or landlord with **qualifying income over £50,000** must keep digital records and send HMRC a cumulative quarterly update through approved software, then file a final declaration. The threshold drops to over £30,000 from April 2027 and over £20,000 from April 2028. Two things people get wrong: qualifying income is **gross** (not profit) and **combined** (self-employment plus property). The test is based on a **specific past return** — your 2024/25 figure sets your April 2026 status. What replaces the annual return: (1) digital record-keeping in compatible software; (2) cumulative quarterly updates; (3) a final declaration after year-end. Payment dates do not change. **Read the full pillar guide at [rraccountants.uk/making-tax-digital-income-tax](https://rraccountants.uk/making-tax-digital-income-tax).**
Resources
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