Making Tax Digital guides
Plain-English guides for UK sole traders and landlords, checked against GOV.UK and dated. Not sure where you stand? Try the free MTD checker first, work out a claim with the mileage calculator, or add the deadlines to your calendar.
Making Tax Digital: the rules
Making Tax Digital for Income Tax: who needs it and when
Who must use Making Tax Digital for Income Tax, the income thresholds and start dates (April 2026, 2027, 2028) and what changes for sole traders and landlords.
MTD quarterly update deadlines
Standard MTD for Income Tax quarters: periods end 5 July, 5 October, 5 January and 5 April, with each update due by the 7th of the following month.
Who is exempt from Making Tax Digital and how to apply
Who is automatically exempt from Making Tax Digital, who must apply (age, disability, religion, no internet), how to apply and what you file instead.
Making Tax Digital penalties: points, fines and late payment
How MTD penalties work: points for missed deadlines, the £200 fine at 4 points, the 2026 to 2027 quarterly update easement and late payment rules.
Qualifying income for Making Tax Digital: what counts
MTD qualifying income is your self-employment and property turnover before expenses. See what counts, what doesn't, joint property rules and examples.
What is an MTD quarterly update? What you send and when
What an MTD quarterly update contains, why it is not a tax return or a quarterly tax bill, 2026 to 2027 deadlines, corrections and late penalties.
Making Tax Digital if you earn under £20,000
Earn under £20,000 from self-employment or property? You don't need Making Tax Digital yet. What still applies, volunteering, and what if income rises.
Sole traders and landlords
Do I need an accountant for Making Tax Digital?
You do not need an accountant for Making Tax Digital. What you can do yourself, what an agent can do, how to split the work and what to ask about fees.
How to sign up for Making Tax Digital for Income Tax
How to sign up for Making Tax Digital for Income Tax: what you need first, choosing software, using an agent, deadlines and what happens if you do not.
Making Tax Digital for landlords: what changes and what to do
Making Tax Digital for landlords explained: thresholds, rental income, joint owners, foreign property, mortgage interest, penalties and software.
Making Tax Digital for sole traders: a step-by-step guide
How Making Tax Digital works for sole traders: the turnover thresholds, who is exempt, software, digital records, quarterly updates and the final return.
Making Tax Digital for CIS subcontractors
Making Tax Digital for CIS subcontractors: why gross pay counts, what records to keep, how deductions reach your tax return and how refunds work.
Does Making Tax Digital apply to partnerships?
Partnerships are not yet in Making Tax Digital for Income Tax and no date is set. See what counts for partners, what does not, and what to do now.
Making Tax Digital for jointly owned property
Making Tax Digital for jointly owned property: how your share counts, why each owner signs up separately, and HMRC's two record-keeping easements.
Records, receipts and expenses
What records sole traders and landlords need to keep
The records sole traders and landlords should keep for Self Assessment and Making Tax Digital: income, expenses, receipts, mileage and how long to keep them.
Business mileage for sole traders: the simplified rates
HMRC simplified mileage for the self-employed: 55p a mile for the first 10,000 business miles from April 2026 (was 45p), then 25p.
Allowable expenses for sole traders: the full list
What you can claim as a self-employed sole trader: phone, travel, mileage at 55p, working from home, clothing and more, plus what HMRC will not allow.
HMRC expense categories for Making Tax Digital
Every HMRC expense category for Making Tax Digital, for sole traders (SA103) and landlords (SA105), with examples and £90,000 consolidated expenses rule.
Landlord allowable expenses: what you can claim
Landlord allowable expenses explained with examples: repairs vs improvements, mortgage interest, letting fees, replacing items and the £1,000 allowance.
Making Tax Digital: do you need receipts, a business bank account or to upload anything?
Making Tax Digital: you do not upload receipts or need a separate business bank account, but you must keep digital records and proof for 5 years.
Can I use a spreadsheet for Making Tax Digital? Bridging software explained
Can you use Excel or Google Sheets for Making Tax Digital? Yes, with bridging software. How digital links work, what to avoid, and finding free options.
The £1,000 trading allowance explained
The £1,000 trading allowance makes small side income tax free. See who can use it, when to register, and whether to claim it or your real expenses.