Articles

Plain-English answers to the questions sole traders and landlords ask most about Making Tax Digital for Income Tax.

Every figure and date here is taken from HMRC's own guidance, and each article says when it was last checked. This is general information, not tax advice.

• Making Tax Digital quarterly update deadlines

  The four Making Tax Digital quarterly update deadlines are 7 August, 7 November, 7 February and 7 May, with exact dates for the 2026 to 2027 tax year.

• What counts as qualifying income for Making Tax Digital?

  Qualifying income is your self-employment and property income before expenses, added together. What counts, what does not, and which year HMRC checks.

• Can I still use spreadsheets for Making Tax Digital?

  Yes. You can keep records in a spreadsheet under Making Tax Digital, as long as bridging software is digitally linked to it. Here is what that means.

• Do I need to use Making Tax Digital for Income Tax?

  Check whether Making Tax Digital for Income Tax applies to you, which tax year HMRC tests your income against, and what each threshold means.

• Do I still file a Self Assessment tax return under Making Tax Digital?

  Yes. Making Tax Digital adds quarterly updates, but you still submit one tax return a year and still pay by 31 January. What changes and what does not.

• Making Tax Digital exemptions and who does not have to join

  Who is exempt from Making Tax Digital for Income Tax, what digitally excluded means, how to apply, and what to do while you wait for a decision.

• Making Tax Digital for landlords

  How Making Tax Digital works if you rent out property: which rent counts, jointly owned property, mortgage interest relief and foreign property.

• Making Tax Digital for sole traders

  What Making Tax Digital means if you are self-employed: the cash basis default, which expenses you can claim, and what goes in a quarterly update.

• Making Tax Digital penalties: how the points system works

  How HMRC's points-based late submission penalties work under Making Tax Digital, when the penalty applies, and how late payment penalties differ.

• What digital records do I need to keep for Making Tax Digital?

  Making Tax Digital needs the date, amount and category of each transaction, kept in software. Receipt images are not required. What counts and what does not.