{"id":26718,"date":"2025-12-16T15:02:35","date_gmt":"2025-12-16T15:02:35","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=26718"},"modified":"2026-04-23T08:57:21","modified_gmt":"2026-04-23T07:57:21","slug":"mtd-for-income-tax-soft-landing-period-explained","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-soft-landing-period-explained\/","title":{"rendered":"MTD For Income Tax penalty delay explained (soft landing period)"},"content":{"rendered":"\n<p>For many <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/self-assessment-ending-making-tax-digital-sole-traders\/\" target=\"_blank\" rel=\"noreferrer noopener\">sole traders<\/a> and <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/self-assessment-making-tax-digital-income-tax-landlords\/\" target=\"_blank\" rel=\"noreferrer noopener\">landlords<\/a>, the April 2026 start date of MTD for Income Tax might have come as a surprise, leaving them playing catch-up.<\/p>\n\n\n\n<p>However, recent government announcements introduced a welcome &#8220;soft landing&#8221; period with penalty relief, designed to smooth the transition to MTD\u2014and in particular, digital record keeping and quarterly submissions.<\/p>\n\n\n\n<p>Care needs to be taken, though. This definitely isn&#8217;t a get-out-of-jail-free card.<\/p>\n\n\n\n<p>This article will break down these crucial HMRC MTD for Income Tax updates, explaining how to take advantage of the MTD for Income Tax soft landing period. We also take a look at how the new penalty point system works.<\/p>\n\n\n\n<p>Here&#8217;s what we cover:<\/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=\"#h-key-provisions-what-penalty-delays-have-hmrc-announced-for-mtd-for-income-tax\" data-level=\"2\">Key provisions: What penalty delays have HMRC announced for MTD for Income Tax?<\/a><\/li><li><a href=\"#h-why-you-should-embrace-mtd-for-income-tax-s-benefits-now\" data-level=\"2\">Why you should embrace MTD for Income Tax&#8217;s benefits now<\/a><\/li><li><a href=\"#h-the-risks-of-ignoring-quarterly-updates-for-mtd-for-income-tax-for-the-first-year\" data-level=\"2\">The risks of ignoring quarterly updates for MTD for Income Tax for the first year<\/a><\/li><li><a href=\"#h-understanding-the-new-penalty-system-for-mtd-for-income-tax\" data-level=\"2\">Understanding the new penalty system for MTD for Income Tax<\/a><\/li><li><a href=\"#h-preparing-for-mtd-what-you-should-do-now\" data-level=\"2\">Preparing for MTD: What you should do now<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-key-provisions-what-penalty-delays-have-hmrc-announced-for-mtd-for-income-tax\">Key provisions: What penalty delays have HMRC announced for MTD for Income Tax?<\/h2>\n\n\n\n<p>The updates that arrived with the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/budget-2025-what-your-business-needs-to-know-and-do\/\" rel=\"noopener noreferrer\">2025 Autumn Budget<\/a> bring welcome clarity and flexibility, designed to make your initial steps with MTD for Income Tax significantly more manageable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-first-year-penalty-relief-for-quarterly-updates\">1. First-year penalty relief for quarterly updates<\/h3>\n\n\n\n<p>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>These covered 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>The periods above will run from the 1st of each month if you&#8217;ve 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>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>To be clear, once you&#8217;ve 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>Furthermore, the government has not confirmed if the soft landing period will apply to those starting MTD for Income Tax in April 2027 (for the \u00a330,000 gross qualifying income threshold), or April 2028 (for the \u00a320,000 gross qualifying income threshold). We may learn more as those dates approach, but nothing is certain.<\/p>\n\n\n\n<p>What this means for those starting MTD for Income Tax in April 2026: This provision offers a crucial grace period.<\/p>\n\n\n\n<p>It&#8217;s your opportunity to learn the ropes of MTD-compatible software, refine your digital recordkeeping processes, and understand the quarterly submission routine without the immediate pressure of penalty points. <\/p>\n\n\n\n<p>Just remember that HMRC still expects you to maintain digital records from your MTD start date, and submit quarterly updates.<\/p>\n\n\n\n<p>So, think of it as an opportunity to iron out any creases in your new system.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-extended-grace-period-for-late-payments\">2. Extended grace period for late payments<\/h3>\n\n\n\n<p>During your first year in the new penalty system, HMRC will, in the first year, allow up to 30 days before late payment penalties arise under the new regime, although interest on unpaid tax may still run.<\/p>\n\n\n\n<p>What this means: This enhanced grace period provides invaluable flexibility for your cash flow management. As you adapt to potentially new ways of monitoring your tax liability, it allows you a little more time to ensure funds are available without incurring immediate penalties.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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\">E-Book: Switching from Self Assessment to Making Tax Digital<\/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>Worried about following MTD&#8217;s rules in April 2026? This brief yet comprehensive guide explains what you need to know: How you do accounting now, and how you should do it in future.<\/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-3b52a309-fae9-49fa-a235-03fc76c551a0\"\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>Get MTD for Income Tax: A Guide to Switching From Self Assessment<\/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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1385092066-1215x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1385092066-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-deferrals-and-exemptions-for-specific-groups\">3. Deferrals and exemptions for specific groups<\/h3>\n\n\n\n<p>Recognising unique circumstances, some taxpayer groups will have their start date deferred or be permanently exempt from MTD:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>One-year deferral (until April 2027)<\/strong>: This applies to recipients of trust and estates income, individuals who use averaging adjustments, those eligible for qualifying care relief, and non-UK resident foreign entertainers or sportspeople. If you fall into one of these categories, and were theoretically required to use MTD as of April 2026, you should continue to meet your existing Self Assessment obligations as usual until April 2027.<\/li>\n\n\n\n<li><strong>Permanent exemptions<\/strong>: Businesses under a deputyship, as appointed by the Court of Protection, are now permanently exempt from MTD. This builds on the Spring Statement 2025 announcement that businesses who have a Power of Attorney are also exempt. If you fall under these criteria, you have clarity on your permanent exclusion from MTD requirements.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-policy-and-guidance-updates\">4. Policy and guidance updates<\/h3>\n\n\n\n<p>The journey to full MTD implementation is ongoing, so staying informed is key:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legislation for the MTD for Income Tax updates will be introduced in the Finance Bill 2025-26.<\/li>\n\n\n\n<li>HMRC guidance will be updated shortly to reflect the new penalty easements and deferrals.<\/li>\n\n\n\n<li>HMRC will soon provide an update on its plans to resolve the last few restrictions preventing certain taxpayers from signing up for mandatory MTD.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-why-you-should-embrace-mtd-for-income-tax-s-benefits-now\">Why you should embrace MTD for Income Tax&#8217;s benefits now<\/h2>\n\n\n\n<p>Some may find the idea of quarterly updates onerous, but the core design of MTD is to provide you with a much clearer, more real-time understanding of your financial position. <\/p>\n\n\n\n<p>Embracing MTD offers significant benefits that can genuinely transform your business&#8217;s financial health and decision-making.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>By regularly updating your digital records and making quarterly updates, you gain a live snapshot of your income, expenses, and crucially, your approximate tax liability. This eliminates the end-of-year scramble and the dreaded surprise tax bill.<\/li>\n\n\n\n<li>Improved cash flow management: When you know roughly how much tax you&#8217;ll owe, you can put money aside consistently. This allows for far better financial planning, so you aren&#8217;t guesstimating your tax bill and risking a shortfall when it comes to buying a new van, investing in equipment, or simply covering personal expenses.<\/li>\n\n\n\n<li>Accurate, up-to-date financial data also empowers you to <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/make-smarter-business-decisions\/\" target=\"_blank\" rel=\"noreferrer noopener\">make smarter business decisions<\/a>. You can identify trends, understand your profitability throughout the year, and react promptly, rather than waiting for your accountant to crunch numbers months later.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-risks-of-ignoring-quarterly-updates-for-mtd-for-income-tax-for-the-first-year\">The risks of ignoring quarterly updates for MTD for Income Tax for the first year<\/h2>\n\n\n\n<p>It&#8217;s not unnatural to think that, because there&#8217;s no penalties for late submission, you can simply ignore the first four quarterly updates, and simply file a digital tax return on 31 January 2028. <\/p>\n\n\n\n<p>While the penalty relief offers you flexibility, Chris Downing\u2014Director of Accountants and Bookkeeping at Sage and a former accountant\u2014offers a warning against postponing your MTD preparations:<\/p>\n\n\n\n<p>&#8220;Firms shouldn&#8217;t mistake the soft landing for a free pass. The compliance obligations are still in force\u2014digital recordkeeping, timely quarterly updates, and the full MTD Tax Return by January 2028. All the soft landing does is give you space to make mistakes safely. Ignoring that opportunity simply concentrates the risk later.&#8221;<\/p>\n\n\n\n<p>If you use the penalty easement to deliberately skip updates or do a superficial job of record-keeping, you will also cheat yourself out of vital benefits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You lose real-time visibility of your business, undermining the core advantage MTD offers for your <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-cash-flow\/\" rel=\"noopener noreferrer\">cash <\/a><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-cash-flow\/\" target=\"_blank\" rel=\"noreferrer noopener\">flow<\/a> and <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/sound-advice-small-business-plan-sahar-hashemi\/\" target=\"_blank\" rel=\"noreferrer noopener\">business planning<\/a>.<\/li>\n\n\n\n<li>Delaying the inevitable learning and compliance merely pushes the problem down the road. You&#8217;ll still have to switch to digital records and make sense of the system eventually, likely under more pressure. By then, the penalty-free soft landing period will have ended.<\/li>\n\n\n\n<li>Grappling with a new system at the last minute significantly increases your risk of making errors or missing deadlines. Once the soft landing period concludes, the standard penalty regime takes full effect. Why not use this current grace period to master the system and build confidence, rather than deferring the pain and inviting potential penalties?<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-understanding-the-new-penalty-system-for-mtd-for-income-tax\">Understanding the new penalty system for MTD for Income Tax<\/h2>\n\n\n\n<p>It&#8217;s important to have a clear grasp of the penalty points system, which will be rolled out not only for MTD users but also for all <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/file-a-tax-return-online\/\" target=\"_blank\" rel=\"noreferrer noopener\">Self Assessment<\/a> taxpayers from April 2027.<\/p>\n\n\n\n<p>Under the new system, simply filing a return late no longer triggers an automatic fine. <\/p>\n\n\n\n<p>Instead, you&#8217;ll receive one penalty point every time you miss a submission deadline. This penalty applies only to the particular tax for which you&#8217;ve made the error. For example, if you miss an update for MTD for Income Tax, you might get penalty points. If you also miss a tax return date for VAT, you might also get points\u2014but the two systems and points tallies are entirely separate.<\/p>\n\n\n\n<p>Once you accumulate a certain number of these points\u2014known as your personal points threshold\u2014HMRC will then issue a \u00a3200 financial penalty. Every subsequent late submission will then incur an additional \u00a3200 charge.<\/p>\n\n\n\n<p>Your points threshold depends on how often you&#8217;re required to submit returns. <\/p>\n\n\n\n<p>Businesses that file more frequently have more opportunities to make mistakes, so their threshold is higher. For example, if you file annual tax returns, you&#8217;ll receive a penalty at two points. For quarterly filers, the penalty is issued at four points, and monthly filers have a threshold of five points.<\/p>\n\n\n\n<p>These penalty points don&#8217;t stay on your record indefinitely. They expire after a period of good compliance, provided you&#8217;ve also submitted any outstanding returns. The length of this good compliance period also varies by your filing frequency. If you file annual tax returns, you&#8217;ll need to file on time for 24 months to clear your record. Quarterly filers must file on time for 12 months, and monthly filers need to file on time for 6 months.<\/p>\n\n\n\n<p>Overall, this new system is designed to be more forgiving of genuine, one-off mistakes, giving you a chance to improve. However, it still takes persistent lateness seriously.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-preparing-for-mtd-what-you-should-do-now\">Preparing for MTD: What you should do now<\/h2>\n\n\n\n<p>Your first step is to determine your MTD start date. <\/p>\n\n\n\n<p>Confirm if your business was mandated for April 2026 or is mandated from April 2027 (based on the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/making-tax-digital-thresholds-vat-itsa-corporation-tax\/#h-mtd-for-income-tax-threshold\" rel=\"noopener noreferrer\">MTD thresholds<\/a>), or if you qualify for a deferral or permanent exemption. This will set your personal timeline.<\/p>\n\n\n\n<p>Evaluate your systems. Are you still using spreadsheets or a basic accounting system to manage your income and expenses? Assess how digital-ready your current methods are and identify what changes are needed.<\/p>\n\n\n\n<p>Explore <a href=\"https:\/\/www.gov.uk\/guidance\/find-software-thats-compatible-with-making-tax-digital-for-income-tax?&amp;utm_source=campaignpage&amp;utm_medium=referral&amp;utm_campaign=mtd\" target=\"_blank\" rel=\"noopener noreferrer\">MTD-compatible software.<\/a> Begin researching available software solutions that integrate with MTD for Income Tax. Many providers offer specific tools for sole traders. Consider trialling different options to find one that fits your workflow best.<\/p>\n\n\n\n<p>Consider voluntary sign-up: You don&#8217;t have to wait, and can choose to voluntarily sign up for MTD now. This offers an excellent dry run opportunity. By starting early, you can become familiar with digital record-keeping and quarterly submissions, gaining valuable experience and confidence with the new system\u2014and you&#8217;ll still benefit from the soft landing period across 2026 and 2027 (if you are in the 2026 mandation cohort and the current easements remain in place). This early start is a fantastic way to refine your processes before mandatory adoption, ensuring you&#8217;re well-prepared from day one.<\/p>\n\n\n\n<p>Don&#8217;t hesitate to <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-choose-an-accountant-for-your-business\/\" target=\"_blank\" rel=\"noreferrer noopener\">consult an accountant<\/a> or tax advisor for professional advice. They can provide tailored guidance, help you choose and implement the right software, set up your new digital systems, and help you create a strategic plan for a smooth transition during the soft landing period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Final thoughts<\/h2>\n\n\n\n<p>This MTD soft landing isn&#8217;t a delay. It&#8217;s a vital opportunity. With new flexibility around penalties and payment deadlines for the rest of 2026, sole traders and landlords now have a unique chance to prepare effectively.<\/p>\n\n\n\n<p>By proactively preparing your digital systems, and potentially even opting for a voluntary &#8220;dry run&#8221; now, you can transform the challenge of MTD into an opportunity. Embrace this extra time to plan ahead, seek expert advice, and transition to digital record keeping with confidence. Ultimately you will benefit from a clearer, more efficient view of your business&#8217;s finances.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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\">E-Book: Your Guide to MTD for Income Tax<\/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>Our free guide is written by experts and is all you need as a sole trader or landlord to understand what MTD means for your business\u2014and how to ensure you&#8217;re ready in time.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/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-626d6b26-aa95-4f75-a5a0-9cce8bff833f\"\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>Get Your Guide to MTD for Income Tax<\/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=\"800\" height=\"450\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/10\/cta-mtd-guide.jpg\" class=\"single-cta__image\" alt=\"A woman reading a guide about MTD for Income Tax\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/10\/cta-mtd-guide.jpg 800w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<div id=\"NC-Skyword-CID\" data-skyword_id=\"281474980491478\"><\/div>\n\n\n\n<p><\/p>\n\n\n\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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","protected":false},"excerpt":{"rendered":"<p>Unlock benefits from the MTD for Income Tax soft landing updates and discover how new penalty relief impacts your business for 2026.<\/p>\n","protected":false},"author":1233,"featured_media":16451,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6,9],"tags":[30,343],"business_type":[4],"lilypad":[],"context":[],"industry":[],"persona":[73,75],"imagine_tag":[142,727],"coauthors":[372],"class_list":["post-26718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-mtd-business","tag-making-tax-digital-for-income-tax","business_type-small-business"],"sage_meta":{"region":"en-gb","author_name":"Esther 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