Making Tax Digital for Income Tax

Please note: Making Tax Digital for Income Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Guidance for sole traders and landlords

Find out if and when you need to use Making Tax Digital for Income Tax
Check if you need to use Making Tax Digital for Income Tax to report your self-employment and property income.

Get ready for Making Tax Digital for Income Tax
How HMRC's new way for sole traders, landlords and their agents to report income and expenses will help them manage their tax affairs.

Making Tax Digital for Income Tax for sole traders and landlords: step by step
If you get self-employment or property income, find out how to sign up for and use Making Tax Digital for Income Tax.

Work out your qualifying income for Making Tax Digital for Income Tax
Find out what counts as qualifying income from self-employment and property when using Making Tax Digital for Income Tax.

Sign up for Making Tax Digital for Income Tax
If you're a sole trader or landlord, use the online service to sign up for Making Tax Digital for Income Tax.

Choose the right software for Making Tax Digital for Income Tax
Find out what software you will need to report self-employment and property income to HMRC.

Choose agents for Making Tax Digital for Income Tax
How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.

Use Making Tax Digital for Income Tax
Guidance for sole traders, landlords, and agents to sign up and use HMRC's new way to report self-employment and property income and expenses.

Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax
If HMRC has contacted you to say they have signed you up, find out what steps you need to take next.

Guidance for tax agents and advisers

Making Tax Digital for Income Tax as an agent: step by step
If you're an agent, find out how to use Making Tax Digital for Income Tax for your clients.

How to get authorised as an agent
How you can get authorised by HMRC as an agent for Making Tax Digital for Income Tax for your client.

Sign up your client for Making Tax Digital for Income Tax
If you're an agent, use the online service to sign up your client for Making Tax Digital for Income Tax.

Penalties for Making Tax Digital for Income Tax

Penalties for Making Tax Digital for Income Tax
Changes to late submission penalties and late payment penalties if you’re required to use Making Tax Digital for Income Tax from April 2026.

Penalties for Making Tax Digital for Income Tax volunteers
Changes to late submission penalties and late payment penalties if you’re volunteering to use Making Tax Digital for Income Tax.

Exemptions

Find out if you can get an exemption from Making Tax Digital for Income Tax 
Check if you get an exemption from Making Tax Digital for Income Tax and how it applies.

Help and support

HMRC videos and webinars for Making Tax Digital for Income Tax
Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.