{"id":10211,"date":"2026-03-03T16:45:48","date_gmt":"2026-03-03T16:45:48","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=10211"},"modified":"2026-05-06T12:02:48","modified_gmt":"2026-05-06T11:02:48","slug":"hmrc-penalty-making-tax-digital","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/hmrc-penalty-making-tax-digital\/","title":{"rendered":"Making Tax Digital for Income Tax penalties: HMRC&#8217;s new systems explained"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tMaking Tax Digital for Income Tax penalties: HMRC&#8217;s new systems explained\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tMTD for Income Tax brings a different penalty regime from HMRC. How does it work? And how do people get fined? Read our extensive guide to learn more.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-03-03T16:45:48+00:00\">3 March, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Making Tax Digital for Income Tax penalties: HMRC&#8217;s new systems explained\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/hmrc-penalty-making-tax-digital\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/asavinwattanajantra\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-350x350.jpg\" class=\"entry-author__image\" alt=\"Asavin\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-768x768.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-810x810.jpg 810w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin.jpg 1000w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Asavin Wattanajantra<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Making Tax Digital (MTD) for Income Tax is accompanied by two penalty regimes from HMRC that impact late submissions and payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you use MTD for VAT then you might already know about them, because they were introduced for that tax in January 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What&#8217;s more, from April 2027, the reformed penalty regime will apply to Self Assessment taxpayers, including those not yet mandated for MTD for Income Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The good news is that the new systems are arguably fairer than the previous HMRC penalty systems. Their goal is better behaviour, rather than simply penalising mistakes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we cover details on HMRC\u2019s new penalties, how the systems work, and when they apply as the Making Tax Digital penalties regime rolls out:<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#1\" data-level=\"2\">When do the new MTD penalty systems apply?<\/a><\/li><li><a href=\"#2\" data-level=\"2\">What is the new MTD late submission penalty system?<\/a><\/li><li><a href=\"#3\" data-level=\"2\">How does the new MTD late submission penalty system work?<\/a><\/li><li><a href=\"#4\" data-level=\"2\">Do MTD penalty points expire?<\/a><\/li><li><a href=\"#5\" data-level=\"2\">What are the new Making Tax Digital late payment penalties?<\/a><\/li><li><a href=\"#6\" data-level=\"2\">What is the &lsquo;soft landing&rsquo; period for MTD for Income Tax?<\/a><\/li><li><a href=\"#7\" data-level=\"2\">Can I appeal against the points or penalties for MTD?<\/a><\/li><li><a href=\"#h-mtd-penalties-faqs\" data-level=\"2\">MTD penalties: FAQs<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">When do the new MTD penalty systems apply?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">With Making Tax Digital for Income Tax now underway\u2014with the first phase starting from April 2026 aimed at sole traders and landlords with qualifying income over \u00a350,000, over \u00a330,000 in the second phase from April 2027, and over \u00a320,000 in the third phase from April 2028\u2014the new penalty systems apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From April 2027, the new penalty regime will also apply to Self Assessment taxpayers who are not already mandated for MTD (with the possible exclusion of less typical Self Assessment taxpayers like trustees, certain nonresident taxpayers, and so forth\u2014if in doubt, consult a tax expert).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, while these systems were designed alongside Making Tax Digital, they are rolling out across all Self Assessment obligations\u2014although it\u2019s when attempting to comply with MTD that many are likely to encounter them first.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notably, they have already applied to MTD for VAT since January 2023.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">What is the new MTD late submission penalty system?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As with other penalties from HMRC, the new MTD late submission penalties system intends to encourage you to make timely submission of periodic tax returns and observe what HMRC refers to as \u201cregular submission obligations\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Making Tax Digital for Income Tax requires quarterly updates. This is an example of a regular obligation. In other words, this isn\u2019t just about getting your tax return or payment in on time, as with previous penalty systems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the late submission points system applies only to \u201cregular submission obligations\u201d (such as those quarterly updates and annual declarations). One-off or ad-hoc submissions continue to fall under existing penalty rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nor does it apply to other problems associated with submissions to HMRC, such as getting your calculations wrong and\/or paying the wrong amount. All of that also continues to be covered by existing penalty systems.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">How does the new MTD late submission penalty system work?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Similar to speeding fines for motor vehicles, the new late submission system is based on a points system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After a certain number of points are reached by a business or individual, a financial penalty of \u00a3200 is automatically applied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In general terms, one point is applied each time a submission deadline is missed. HMRC will notify you at that time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As you might expect, you can appeal both points and penalties\u2014see below.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The points threshold for the penalty varies depending on how frequently the individual or business is required to make submissions to HMRC.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Monthly: <\/strong>Five points are required for the financial penalty to be applied.<\/li>\n\n\n\n<li><strong>Quarterly: <\/strong>Four points are required. This includes quarterly updates for MTD for Income Tax.<\/li>\n\n\n\n<li><strong>Annual: <\/strong>Two points are required.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A key point to remember is that separate points tallies are recorded for each tax, and separate penalties could be subsequently applied. So you might have four points for MTD for Income Tax, and if you miss an MTD for VAT deadline, then you\u2019ll still have just four points for MTD for Income Tax\u2014plus one added to any MTD for VAT tally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Points are intended to encourage compliance with submission dates, though, and so HMRC won\u2019t apply two or more points for failures occurring at the same submission requirement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are notable and potentially commonplace exceptions, though. Here\u2019s an example.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you have three sole trader businesses using MTD for Income Tax and miss the deadline for quarterly reports for all three in one month, you\u2019ll probably only get one point. This is the case because three quarterly returns have been missed. These are what HMRC refers to as the \u201csame submission obligation\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Should the same individual have to submit a quarterly update for one business and a tax return for another, both in the space of one month, then this would attract two points. This is because these are not the same kind of submissions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">Do MTD penalty points expire?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Points expire after two years, although this is counted from the month after the month in which the individual or business received the point.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, this could effectively be two years and almost a whole month, if a submission deadline fell on the 1st, 2nd etc. of the month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But points don\u2019t expire in this period if the individual or business is at the penalty threshold (that is, a \u00a3200 fine has been applied).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For those at the threshold, a period of good behaviour must occur in which the individual or business meets all submission deadlines. They must also have made all submissions that had been due in the preceding 24 months\u2014regardless of whether these were late or not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The required periods of good behaviour are 24 months for an annual submission frequency, 12 months for a quarterly submission frequency, and six months for monthly submission frequency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">What are the new Making Tax Digital late payment penalties?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Alongside the new late submission penalty points system, HMRC is also introducing a late payments penalty system for MTD for Income Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Like the points system, this is automatically applied. The rates below reflect the increases introduced from 1 April 2025:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Up to 15 days after payment was due: <\/strong>no penalty.<\/li>\n\n\n\n<li><strong>Day 15 after the payment was due: <\/strong>3% of the outstanding amount.<\/li>\n\n\n\n<li><strong>Day 30 after the payment was due: <\/strong>3% of what was due on day 15, plus a further 3% is charged on the amount still outstanding at that date.<\/li>\n\n\n\n<li><strong>Day 31 onwards: <\/strong>10% per annum of the outstanding amount, applied daily.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Note that from April 2027, the government has announced day 15 and day 30 penalty rates will increase from 3% to 4%. The 10% per annum rate for the ongoing daily penalty will remain unchanged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>First-year easement: <\/strong>In the first year a taxpayer is subject to the new late payment penalty regime, the day 15 penalty will not apply. Taxpayers will have until day 30 before a late payment penalty is charged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furthermore, late payment interest is charged at the Bank of England base rate plus 4 percentage points (increased from the previous base rate plus 2.5%, effective from 6 April 2025). This is in addition to any penalties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To avoid or mitigate the above penalties, if you miss the payment deadline you can either make a payment, or arrange a payment schedule with HMRC (known as a Time to Pay arrangement). Agreeing a Time to Pay arrangement stops further late payment penalties from accruing, though interest will continue to be charged on outstanding amounts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\">What is the \u2018soft landing\u2019 period for MTD for Income Tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC has confirmed that, for taxpayers mandated for MTD for Income Tax from April 2026, late submission of the first four quarterly updates does not attract penalty points, provided other conditions are met.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These cover quarterly updates due on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7 August 2026\u2014covering the period 6 April 2026 to 5 July 2026<\/li>\n\n\n\n<li>7 November 2026\u2014covering the period 6 July 2026 to 5 October 2026<\/li>\n\n\n\n<li>7 February 2027\u2014covering the period 6 October 2026 to 5 January 2027<\/li>\n\n\n\n<li>7 May 2027\u2014covering the period 6 January 2027 to 5 April 2027<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The periods above will run from the 1st of each month if you\u2019ve previously arranged with HMRC to use calendar months for your basis period, as some businesses have in order to match with their VAT stagger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This penalty relief does not apply to your end-of-year MTD tax return for 2026\/27, which is due by 31 January 2028. Penalties apply for late submission of this final, annual declaration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To be clear, once you\u2019ve started MTD for Income Tax, from year two onwards penalties apply for late submission of quarterly updates for the following dates and beyond:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7 August 2027\u2014covering the period 6 April 2027 to 5 July 2027<\/li>\n\n\n\n<li>7 November 2027\u2014covering the period 6 July 2027 to 5 October 2027<\/li>\n\n\n\n<li>7 February 2028\u2014covering the period 6 October 2027 to 5 January 2028<\/li>\n\n\n\n<li>7 May 2028\u2014covering the period 6 January 2028 to 5 April 2028<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Learn more: <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-soft-landing-period-explained\/\">MTD For Income Tax penalty delay explained (soft landing period)<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7\">Can I appeal against the points or penalties for MTD?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Points and penalties are applied automatically but HMRC may, at its discretion, choose not to do so. This will be in line with \u201cpublished guidance\u201d that HMRC says it will follow, such as there being a reasonable excuse or special circumstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once a point or penalty has been applied, HMRC can\u2019t remove it unless you use the reviews and appeals process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This can be used in any event if you wish to challenge points or penalties that have been applied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first stage of this will be an HMRC review process. Then you can move to the First Tier Tax Tribunal if you believe the outcome is unsatisfactory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Appeals must include a reasonable excuse for missing a deadline.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Final thoughts: What businesses need to do<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Other than being educated about what to expect, there\u2019s not much businesses can do to prepare for the new penalty systems apart from ensuring they\u2019re ready in plenty of time to meet the <a href=\"https:\/\/www.sage.com\/en-gb\/making-tax-digital\/\">submissions deadlines<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To ensure this is the case, you should start preparing your business processes and systems for Making Tax Digital now, rather than later.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The one-year soft landing\/grace period for quarterly submission penalties is designed to help sole traders and landlords adjust to quarterly reporting, provided the taxpayer is making a genuine attempt to comply. Don\u2019t see it as extra time\u2014use it to set up your systems and get comfortable with the process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-mtd-penalties-faqs\"><strong>MTD penalties: FAQs<\/strong><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1765878720155\"><strong class=\"schema-faq-question\"><strong>What triggers MTD late submission penalties?<\/strong><\/strong> <p class=\"schema-faq-answer\">Missing a regular obligation deadline (for example, a quarterly update) earns a penalty point. Reaching the points threshold triggers a \u00a3200 penalty.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1765878731980\"><strong class=\"schema-faq-question\"><strong>Do VAT and Income Tax points add up together?<\/strong><\/strong> <p class=\"schema-faq-answer\">No. HMRC keeps separate points tallies for VAT and Income Tax, so penalties can apply separately.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1765878742463\"><strong class=\"schema-faq-question\"><strong>How can I avoid MTD late payment penalties?<\/strong><\/strong> <p class=\"schema-faq-answer\">Pay on time or set up a Time to Pay arrangement with HMRC as soon as possible if you can\u2019t pay in full.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1765878753901\"><strong class=\"schema-faq-question\"><strong>Do MTD penalty points expire automatically?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, after two years, unless you are at the threshold. At the threshold, you must meet all deadlines for a period (6, 12, or 24 months depending on frequency) and have submitted everything due in the previous 24 months.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1765878764470\"><strong class=\"schema-faq-question\"><strong>Does the MTD penalty system change in 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\">The model is the same points-based system, but more taxpayers come into scope from April 2026, April 2027 and April 2028, increasing the likelihood of points if deadlines are missed. Late payment penalty rates also increase further from April 2027. From April 2027, the new penalty regime will apply to all Self Assessment taxpayers, not only those mandated for MTD.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1772556190707\"><strong class=\"schema-faq-question\"><strong>What happened to MTD for Corporation Tax?<\/strong><\/strong> <p class=\"schema-faq-answer\">HMRC confirmed in its July 2025 Transformation Roadmap that it does not intend to introduce Making Tax Digital for Corporation Tax. Companies will continue to file annual Company Tax Returns (CT600) as they do currently. HMRC has said it will work with stakeholders to develop a future approach to corporation tax administration that is suited to the varying needs of the diverse CT population.<\/p> <\/div> <\/div>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Infographic: Your MTD checklist (interactive)<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Download our free PDF checklist. Ensure you get on top of preparing yourself and your business for MTD for Income Tax.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-8050b979-0c1a-4a71-89e8-1d9551db8a86\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download the Making Tax Digital for Income Tax checklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-557715883-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-557715883-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/accountant-accounting\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountant accounting\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/accountant-tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountant tax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/accountants-online-hub-gb\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountants Online Hub\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/business-finances\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness finances\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/mtd-accountants\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for accountants\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/mtd-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/making-tax-digital-for-income-tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for Income Tax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/making-tax-digital-for-vat\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for VAT\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/vat\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tVAT\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30690 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations tag-accountant-accounting tag-accountant-automation tag-accountant-tax tag-ai tag-bookkeeping tag-cloud tag-digital-transformation tag-mtd-accountants business_type-accountants card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/07\/AdobeStock_1319348913-1440x810.jpg\" class=\"card-post__image\" alt=\"An accountant looking at client paperwork for an MTD quarterly update\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/07\/AdobeStock_1319348913-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/07\/AdobeStock_1319348913-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/07\/AdobeStock_1319348913-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-03T15:16:54+01:00\">3 July, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">17 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-quarterly-update-accountants-bookkeepers\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tThe MTD quarterly countdown: A practice guide\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tThe first quarterly deadline is nearly upon us. Here is what to do over the next few weeks to get your clients filed, keep everyone calm, and come out with a routine you can run on repeat.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30636 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations tag-mtd-business tag-making-tax-digital-for-income-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-quarterly-update\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_737875163-684x384.jpg\" class=\"card-post__image\" alt=\"Man at a desk working through papers on a computer\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_737875163-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_737875163-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/AdobeStock_737875163-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-03T11:41:28+01:00\">3 July, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">19 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tYour first MTD quarterly update: The countdown has begun (7 August 2026)\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30564 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations tag-business-costs tag-business-finances tag-business-performance tag-making-tax-digital-for-income-tax business_type-small-business business_type-accountants industry-construction\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/private-landlords-2026-need-to-know-changes\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/landlord-684x384.jpg\" class=\"card-post__image\" alt=\"A landlord outside some properties he owns\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/landlord-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/landlord-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/landlord-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-25T11:09:14+01:00\">25 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNew legal requirements for private landlords in 2026 and beyond\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30495 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-cafe tag-retail tag-tax tag-vat business_type-small-business business_type-medium-sized-business industry-entertainment industry-food-beverage industry-travel-hospitality\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/great-british-summer-savings-vat-reduction-need-to-know\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-768x405.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T11:01:18+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tSummer VAT cut 2026: What family-facing businesses need to know\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30483 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates category-people-leadership category-strategy-legal-operations category-trends-insights tag-business-performance tag-business-support tag-create-business-plan tag-grow-business tag-make-receive-payments tag-mtd-accountants tag-making-tax-digital-for-income-tax tag-payments tag-performance-management business_type-small-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/the-hidden-hours-behind-late-payments\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-607477465-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-607477465-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-607477465-768x513.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-607477465-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-19T11:24:18+01:00\">19 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThe hidden hours behind late payments\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>MTD for Income Tax brings a different penalty regime from HMRC. How does it work? And how do people get fined? Read our extensive guide to learn more.<\/p>\n","protected":false},"author":356,"featured_media":11649,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6,9],"tags":[223,226,755,135,29,30,343,342,206,27,28],"business_type":[4,115],"lilypad":[],"context":[],"industry":[],"persona":[67,73,74,75],"imagine_tag":[220,222,756,142,334,333,727,109],"coauthors":[351],"class_list":["post-10211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-accountant-accounting","tag-accountant-tax","tag-accountants-online-hub-gb","tag-business-finances","tag-mtd-accountants","tag-mtd-business","tag-making-tax-digital-for-income-tax","tag-making-tax-digital-for-vat","tag-need-to-know","tag-tax","tag-vat","business_type-small-business","business_type-accountants"],"sage_meta":{"region":"en-gb","author_name":"Asavin Wattanajantra","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1267191201_updated.jpg","imagine_tags":{"220":"Accountant accounting","222":"Accountant tax","756":"Accountants Online Hub","142":"Making Tax Digital for businesses","334":"Making tax digital for income tax","333":"Making tax digital for VAT","727":"Self Assessment and Making Tax Digital for Income Tax","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/10211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/356"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=10211"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/10211\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/11649"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=10211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=10211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=10211"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=10211"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=10211"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=10211"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=10211"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=10211"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=10211"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=10211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}