{"id":29066,"date":"2026-04-20T09:30:00","date_gmt":"2026-04-20T08:30:00","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=29066"},"modified":"2026-08-07T11:50:55","modified_gmt":"2026-08-07T10:50:55","slug":"mtd-for-income-tax-breaks-pricing-model","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-breaks-pricing-model\/","title":{"rendered":"Why\u00a0MTD\u00a0for Income Tax\u00a0breaks\u00a0your\u00a0pricing model"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--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\tWhy MTD for Income Tax breaks your pricing model\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 shifts your firm from episodic compliance to continuous responsibility\u2014and that changes your pricing model. \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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/08\/Mar2025_Financial-Family-office_0746-1214x810.jpeg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/08\/Mar2025_Financial-Family-office_0746-1214x810.jpeg 1214w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/08\/Mar2025_Financial-Family-office_0746-768x512.jpeg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/08\/Mar2025_Financial-Family-office_0746.jpeg 1280w\" sizes=\"(max-width: 1214px) 100vw, 1214px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2026-04-20T09:30:00+01:00\">20 April, 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=\"Why\u00a0MTD\u00a0for Income Tax\u00a0breaks\u00a0your\u00a0pricing model\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-breaks-pricing-model\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--share\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M768 106.5q-62 0-105.5 44t-43.5 105q0 10 2.5 18.5a268 268 0 0 1 4.5 17.5l-256 128q-21-26-50-41.5t-64-15.5q-62 0-105.5 44t-43.5 105q0 62 43.5 106t105.5 44q35 0 64-16t50-41l256 128q-2 9-4.5 17.5t-2.5 17.5q0 62 43.5 106t105.5 44 105.5-44 43.5-106q0-61-43.5-105t-105.5-44q-35 0-64 15.5t-50 41.5l-256-128q2-9 4.5-17.5t2.5-18.5q0-9-2.5-17.5a268 268 0 0 1-4.5-17.5l256-128q21 25 50 41t64 16q62 0 105.5-44t43.5-106q0-61-43.5-105t-105.5-44m0 64q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m-512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--copy\" hidden>\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M698 85.5q-45 0-88.5 17.5T531 154.5l-430 431q-3 2-4.5 4.5t-3.5 5.5q-1 3-1.5 6t-.5 6q0 4 .5 7t1.5 6 3 5.5a54 54 0 0 0 4 4.5q3 3 5.5 4.5t5.5 2.5q3 2 6 2.5t6 .5 6.5-1 6.5-2 5.5-3a54 54 0 0 0 4.5-4l430-431q51-50 122-50t121 50q51 51 51 122t-51 121l-406 406q-26 27-62.5 27t-63.5-27q-26-26-26-62.5t26-62.5l328-328q3-2 4.5-4.5t3.5-5.5q1-3 1.5-6t.5-6q0-4-.5-7t-1.5-6-3-5.5a54 54 0 0 0-4-4.5q-3-3-5.5-4.5t-5.5-2.5q-3-2-6-2.5t-6-.5-6.5 1-6.5 2-5.5 3a54 54 0 0 0-4.5 4l-328 328q-44 44-44 107.5t44 108.5q45 44 108.5 44t107.5-44l406-407q35-34 52-77 17-44 17-89t-17-89q-17-43-52-78-34-34-77.5-51.5T698 85.5\" \/><\/svg>\t\t\t<\/span>\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\">You are not pricing the wrong clients. But you might be pricing the wrong thing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are starting to feel the pressure of <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-accountants-need-to-know\" target=\"_blank\" rel=\"noreferrer noopener\">MTD for Income Tax<\/a> on your margins, this is where the problem becomes clear and where your decisions start.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MTD for Income Tax did not just add four submissions. It changed what your practice is responsible for.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-operational-reset\/\" target=\"_blank\" rel=\"noreferrer noopener\">If you have not yet looked at how MTD changes the way your firm operates day to day, start here.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In rooms full of accountants and bookkeepers, the concern is not the software. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is the conversation:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201cHow do I charge for this without losing clients?\u201d<\/em><\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained\"><div class=\"sage-container__inner\">\n<h3 id=\"h-key-takeaways\" class=\"wp-block-heading\">Key takeaways<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>MTD for Income Tax affects pricing<\/strong> because it turns annual tax work into a more continuous operational responsibility.<\/li>\n\n\n\n<li><strong>The visible task may be a quarterly update,<\/strong> but the hidden work is often record chasing, clean-up, review, corrections, and risk management.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-client-behaviour\" target=\"_blank\" rel=\"noreferrer noopener\">Client behaviour<\/a> can change the cost to serve,<\/strong> even when two clients have similar turnover and the same reporting obligations.<\/li>\n\n\n\n<li><strong>Practices may need pricing models that reflect ongoing responsibility,<\/strong> not just the number of submissions.<\/li>\n\n\n\n<li><strong>Clear expectations, monthly billing, engagement letter wording<\/strong>, and behaviour-linked pricing reviews can help protect margin.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Here&#8217;s what we&#8217;ll cover:<\/strong><\/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-is-mtd-for-income-tax-just-four-extra-submissions\" data-level=\"2\">Is MTD for Income Tax just four extra submissions?<\/a><\/li><li><a href=\"#h-where-does-the-pricing-gap-come-from\" data-level=\"2\">Where does the pricing gap come from?<\/a><\/li><li><a href=\"#h-why-does-client-behaviour-affect-mtd-pricing\" data-level=\"2\">Why does client behaviour affect MTD pricing?<\/a><\/li><li><a href=\"#h-how-does-mtd-shift-responsibility-across-the-year\" data-level=\"2\">How does MTD shift responsibility across the year?<\/a><\/li><li><a href=\"#h-what-is-the-continuous-responsibility-model\" data-level=\"2\">What is the Continuous Responsibility Model?<\/a><\/li><li><a href=\"#h-why-do-traditional-pricing-models-break-under-mtd\" data-level=\"2\">Why do traditional pricing models break under MTD?<\/a><\/li><li><a href=\"#h-should-you-price-submissions-or-responsibility\" data-level=\"2\">Should you price submissions or responsibility?<\/a><\/li><li><a href=\"#h-how-can-practices-price-for-continuous-responsibility\" data-level=\"2\">How can practices price for continuous responsibility?<\/a><\/li><li><a href=\"#h-what-should-practices-do-next\" data-level=\"2\">What should practices do next?<\/a><\/li><li><a href=\"#h-frequently-asked-questions-on-mtd-for-income-tax-pricing\" data-level=\"2\">Frequently asked questions on MTD for Income Tax pricing<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-is-mtd-for-income-tax-just-four-extra-submissions\" class=\"wp-block-heading\">Is MTD for Income Tax just four extra submissions?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. From the outside, MTD for Income Tax can look like quarterly updates, a submission, and a click.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is why the price uplift can feel small.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the pricing issue is not the button. It is the work behind the button: the record quality, the client follow-up, the corrections, the review, and the responsibility that continues throughout the year.<\/p>\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\">E-Book: MTD for Income Tax\u2014The final countdown playbook for practices<\/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>Accountants and bookkeepers still have time to create a repeatable plan for MTD success. This e-Book explains how, via a fast-track mindset, and a 5-phase countdown to April 2026\u2014and beyond.<\/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-983aa507-78de-4b74-bc4d-ca90a0b2ff1f\"\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 Making Tax Digital: The Final Countdown Playbook<\/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-1392324314-1215x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 id=\"h-where-does-the-pricing-gap-come-from\" class=\"wp-block-heading\">Where does the pricing gap come from?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The pricing gap appears when clients see submissions, but your practice carries responsibility.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Clients usually see:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A deadline<\/li>\n\n\n\n<li>A number<\/li>\n\n\n\n<li>A confirmation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">What your practice may actually carry:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chasing missing records<\/li>\n\n\n\n<li>Cleaning incomplete data<\/li>\n\n\n\n<li>Reviewing inconsistent categorisation<\/li>\n\n\n\n<li>Ongoing liability<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The client sees a submission. You carry the risk if it is wrong. Your pricing problem lives inside that gap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Recent <a href=\"https:\/\/www.sage.com\/en-gb\/accountants\/resources\/amplify-your-impact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hidden Hours research from Sage<\/a> suggests many firms are already absorbing large amounts of operational support that sits outside visible compliance delivery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/what-is-making-tax-digital\" target=\"_blank\" rel=\"noreferrer noopener\">MTD for Income Tax<\/a> makes those invisible pressures more frequent and harder to absorb informally.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>What clients see<\/strong><\/td><td><strong>What you carry<\/strong><\/td><\/tr><tr><td>Submissions<\/td><td>Chasing<\/td><\/tr><tr><td>Buttons<\/td><td>Clean-up<\/td><\/tr><tr><td>Deadlines<\/td><td>Review risk<\/td><\/tr><tr><td>Admin<\/td><td>Ongoing responsibility<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p><em>\u201cIt takes quite a lot longer to do a bridging submission, because you have got to relay all the boxes.\u201d<\/em><\/p><cite><strong>Rebecca Benneyworth<\/strong><br><strong>tax consultant and MTD Working Group member<\/strong><br><strong>ICAEW MTD Live<\/strong><\/cite><\/blockquote><\/figure>\n\n\n\n<h2 id=\"h-why-does-client-behaviour-affect-mtd-pricing\" class=\"wp-block-heading\">Why does client behaviour affect MTD pricing?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The real cost driver is not the submission itself. It is behaviour.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under MTD for Income Tax, the cost can depend on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How clean the records are<\/li>\n\n\n\n<li>How quickly information arrives<\/li>\n\n\n\n<li>How often corrections are needed<\/li>\n\n\n\n<li>How engaged the client is<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Two clients can have the same turnover and the same four updates, but create very different workloads.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>One sends a tidy spreadsheet.<\/li>\n\n\n\n<li>One sends 47 untagged transactions and a photo of a shoebox.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Same revenue. Four times the work. Same fee?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under quarterly reporting, those behavioural differences affect workload continuously rather than once a year.<\/p>\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\">E-Book: MTD for Income Tax\u2014The final countdown playbook for practices<\/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>Accountants and bookkeepers still have time to create a repeatable plan for MTD success. This e-Book explains how, via a fast-track mindset, and a 5-phase countdown to April 2026\u2014and beyond.<\/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-983aa507-78de-4b74-bc4d-ca90a0b2ff1f\"\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 Making Tax Digital: The Final Countdown Playbook<\/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-1392324314-1215x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 id=\"h-how-does-mtd-shift-responsibility-across-the-year\" class=\"wp-block-heading\">How does MTD shift responsibility across the year?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The work no longer has a clean finish line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before MTD, work often felt episodic: prepare, file, close, and reset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under MTD for Income Tax:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Records are rarely complete<\/li>\n\n\n\n<li>Oversight is continuous<\/li>\n\n\n\n<li>Risk does not disappear at submission<\/li>\n\n\n\n<li>Handover mid-year is messy<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Responsibility does not reset. It rolls forward.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You cannot opt out of the MTD shift. You can only decide whether it is priced properly. That is the structural change.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p><em>\u201cThat filing is a responsibility. It is a deadline that we have got to work to. If clients do not deliver, that changes everything.\u201d<\/em><\/p><cite><strong>Rebecca Benneyworth<\/strong><br><strong>tax consultant and MTD Working Group member<\/strong><br><strong>ICAEW MTD Live<\/strong><\/cite><\/blockquote><\/figure>\n\n\n\n<h2 id=\"h-what-is-the-continuous-responsibility-model\" class=\"wp-block-heading\">What is the Continuous Responsibility Model?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Continuous Responsibility Model is the shift from episodic compliance work to ongoing operational exposure shaped by client behaviour.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under this model, the economic unit you are pricing is no longer only a submission. It is exposure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Firms are no longer managing isolated filing events.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They are managing ongoing operational exposure shaped by record quality, responsiveness, and workflow consistency across the year.<\/p>\n\n\n\n<h2 id=\"h-why-do-traditional-pricing-models-break-under-mtd\" class=\"wp-block-heading\">Why do traditional pricing models break under MTD?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pricing breaks when the fee only reflects the visible layer of the work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you price only \u201cfour updates\u201d, \u201cjust a button\u201d, or a small admin uplift, you can miss:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Behaviour variability<\/li>\n\n\n\n<li>Continuous review<\/li>\n\n\n\n<li>Ongoing risk<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">That is how margin leaks, one invisible hour at a time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-gb\/accountants\/resources\/amplify-your-impact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hidden Hours findings<\/a> suggest many firms already struggle to consistently scope or charge for these invisible operational tasks before MTD even begins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When capacity is already tight, those invisible hours could reduce profit and crowd out new work.<\/p>\n\n\n\n<h2 id=\"h-should-you-price-submissions-or-responsibility\" class=\"wp-block-heading\">Should you price submissions or responsibility?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you price submissions, you are betting on perfect client behaviour. Most firms do not realise they have made that bet until the margin has already gone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you price responsibility, you are pricing reality.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can price MTD as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Four extra submissions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Or you can price it as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Continuous responsibility shaped by client behaviour<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Only one protects your margin when behaviour changes.<\/p>\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\">E-Book: MTD for Income Tax\u2014The final countdown playbook for practices<\/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>Accountants and bookkeepers still have time to create a repeatable plan for MTD success. This e-Book explains how, via a fast-track mindset, and a 5-phase countdown to April 2026\u2014and beyond.<\/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-983aa507-78de-4b74-bc4d-ca90a0b2ff1f\"\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 Making Tax Digital: The Final Countdown Playbook<\/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-1392324314-1215x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 id=\"h-how-can-practices-price-for-continuous-responsibility\" class=\"wp-block-heading\">How can practices price for continuous responsibility?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is where pricing stops being theoretical and becomes operational.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MTD will not break your pricing because you undercharge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It will break because the economic model has changed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If responsibility is continuous, then pricing needs to reflect that continuity. For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tiered pricing based on behavioural quality<\/li>\n\n\n\n<li>Monthly retainers rather than annual bursts<\/li>\n\n\n\n<li>Explicit responsibility clauses in engagement letters<\/li>\n\n\n\n<li>Behaviour-linked pricing reviews<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hannah Miller, director of Chipperfield Accounting, described requiring clients to deliver data within 14 days of quarter end as a condition of monthly billing, making the fee structure a two-way commitment rather than a unilateral charge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ICAEW MTD Live<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is not theoretical. Practices are already pricing using a Continuous Responsibility Model.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They just have not had a name for it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/value-pricing-for-accountants\">value pricing for accountants<\/a> can help firms move beyond hourly billing toward models that better reflect the ongoing nature of MTD work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For practical guidance on <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/pricing-for-mtd-how-to-charge-more-and-prove-why-it-s-worth-it\">pricing for MTD: how to charge more and prove why it&#8217;s worth it<\/a>, consider how your current fee structure aligns with the new responsibilities.<\/p>\n\n\n\n<h2 id=\"h-what-should-practices-do-next\" class=\"wp-block-heading\">What should practices do next?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your pricing model no longer reflects how your firm actually works, assess where responsibility, workflow, and client behaviour are already creating pressure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-operational-checklist\/\" target=\"_blank\" rel=\"noreferrer noopener\">Use this checklist: Before you price for MTD for Income Tax, answer these questions.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For practices still working through the transition, guidance on <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-switching-your-practice-from-self-assessment\">switching your practice from self assessment<\/a> can help map the operational changes ahead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is also worth considering <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/mental-health-and-mtd-the-importance-of-emotional-labour\">mental health and MTD: the importance of emotional labour<\/a> as continuous responsibility can place additional pressure on teams.<\/p>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-frequently-asked-questions-on-mtd-for-income-tax-pricing\" class=\"wp-block-heading\">Frequently asked questions on MTD for Income Tax pricing<\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-e7ef373e\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-why-does-mtd-for-income-tax-affect-pricing\" class=\"wp-block-heading\">Why does MTD for Income Tax affect pricing?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">MTD for Income Tax affects pricing because it changes accounting work from an annual compliance cycle to a more continuous operational process.<\/p>\n\n<p class=\"wp-block-paragraph\">Practices may need to account for ongoing reviews, client follow-up, reconciliations, corrections, and risk management.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-f169fbba\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-why-do-some-mtd-clients-cost-more-to-service-than-others\" class=\"wp-block-heading\">Why do some MTD clients cost more to service than others?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">The servicing cost can depend on client behaviour, including record quality, responsiveness, bookkeeping consistency, and how often corrections are required.<\/p>\n\n<p class=\"wp-block-paragraph\">Two clients with similar turnover can create very different workloads.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-d61d1300\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-what-is-the-continuous-responsibility-model-0\" class=\"wp-block-heading\">What is the Continuous Responsibility Model?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">The Continuous Responsibility Model describes the shift from episodic compliance work to ongoing responsibility across the year.<\/p>\n\n<p class=\"wp-block-paragraph\">The price is based on exposure, workflow, and client behaviour, not only on submissions.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-fce66d0e\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-should-accountants-change-engagement-letters-under-mtd\" class=\"wp-block-heading\">Should accountants change engagement letters under MTD?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Many firms are updating engagement letters to reflect quarterly responsibilities, submission timelines, client obligations, and behavioural expectations.<\/p>\n\n<p class=\"wp-block-paragraph\">The aim is to make responsibility and delivery expectations clearer.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-0bcf952f\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-how-can-firms-protect-margins-under-mtd-for-income-tax\" class=\"wp-block-heading\">How can firms protect margins under MTD for Income Tax?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Firms may need pricing models that reflect ongoing operational responsibility rather than simply charging for quarterly submissions.<\/p>\n\n<p class=\"wp-block-paragraph\">Examples include tiered pricing, monthly retainers, clear responsibility clauses, and behaviour-linked pricing reviews.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-de41f295\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-will-mtd-increase-operational-pressure-on-firms\" class=\"wp-block-heading\">Will MTD increase operational pressure on firms?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Firms relying on annual workflows may experience more pressure under quarterly reporting because client issues, incomplete records, and reconciliation problems can surface more frequently.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-b820eb88\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-what-should-firms-review-before-changing-mtd-pricing\" class=\"wp-block-heading\">What should firms review before changing MTD pricing?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Review where hidden work already appears, including record chasing, clean-up, corrections, review risk, client responsiveness, and workflow consistency.<\/p>\n\n<p class=\"wp-block-paragraph\">This helps show whether the current pricing model reflects the real work being delivered.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\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\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-automation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountant automation\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\/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\/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<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\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-32603 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accountant-accounting tag-accountant-automation tag-accountant-payroll tag-accountant-tax tag-alternative-finance tag-auto-enrolment tag-bookkeeping tag-business-costs tag-business-finances tag-business-support tag-cafe tag-cash-flow tag-finance tag-hr-processes-medium-businesses tag-hr-payroll-benefits tag-payments tag-payroll tag-retail tag-vat business_type-small-business business_type-medium-sized-business business_type-accountants industry-food-beverage industry-travel-hospitality 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\/10\/AdobeStock_420550058-1440x810.jpg\" class=\"card-post__image\" alt=\"UK Autumn Budget 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420550058-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420550058-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420550058-1440x810.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=\"2026-10-29T10:28:40+00:00\">29 October, 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\">15 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\/uk-autumn-budget-2027\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tAutumn Budget 2026: What it means for your business\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\tHere are the announcements that affect sole traders, small, and medium-sized businesses\u2014plus what it all means in practice, and the next steps to take.\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-32582 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-strategy-legal-operations tag-accountant-accounting tag-accountant-automation tag-business-performance tag-business-support tag-customer-stories tag-grow-accounting-practice tag-mentoring tag-productivity tag-work-life-balance 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\/hidden-hours-research-accountants\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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\/10\/AdobeStock_2090683287-684x384.jpg\" class=\"card-post__image\" alt=\"Beyond the brief: where do accountants\u2019 hidden hours go?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2090683287-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2090683287-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2090683287-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 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1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/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=\"2026-10-16T15:48:34+01:00\">16 October, 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\tBeyond the brief: Where do accountants\u2019 hidden hours go?\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-10689 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accountant-accounting tag-bookkeeping tag-need-to-know tag-tax business_type-small-business business_type-medium-sized-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\/plastic-packaging-tax-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\/2022\/04\/GettyImages-1141999796-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-1440x810.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=\"2026-10-16T12:18:31+01:00\">16 October, 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\">6 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\tPlastic Packaging Tax: What businesses need to know, including 2027 updates\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-8030 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-mtd-accountants tag-need-to-know tag-tax 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\/mtd-for-income-tax-accountants-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\/2022\/04\/GettyImages-1213042683-684x384.jpg\" class=\"card-post__image\" alt=\"Working on strategy and financials\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-1440x810.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=\"2026-10-15T14:26:44+01:00\">15 October, 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\">20 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\tMTD for Income Tax: What accountants and clients need to do\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-27054 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations tag-mtd-accountants 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\/mtd-for-income-tax-switching-your-practice-from-self-assessment\/\"\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-1374490620-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-1215x810.jpg 1215w\" 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=\"2026-10-15T12:05:26+01:00\">15 October, 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\">12 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\tMTD for Income Tax: How to switch your practice from Self Assessment\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 shifts your firm from episodic compliance to continuous responsibility\u2014and that changes your pricing model. <\/p>\n","protected":false},"author":356,"featured_media":23806,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"[{\"keyword\":\"MTD pricing model\",\"score\":72},{\"keyword\":\"How to charge for MTD\",\"score\":61},{\"keyword\":\"MTD for accountants 2026 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Wattanajantra","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/08\/Mar2025_Financial-Family-office_0746.jpeg","imagine_tags":{"222":"Accountant tax","726":"Accountants","142":"Making Tax Digital for businesses","727":"Self Assessment and Making Tax Digital for Income Tax"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice 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