{"id":26359,"date":"2025-12-10T10:02:17","date_gmt":"2025-12-10T10:02:17","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?post_type=sage_glossary&p=26359"},"modified":"2025-12-10T10:02:26","modified_gmt":"2025-12-10T10:02:26","slug":"what-is-mtd-for-income-tax","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-mtd-for-income-tax\/","title":{"rendered":"What is MTD for Income Tax?"},"content":{"rendered":"
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\n\t\t\t\t\t\t\tGlossary definition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t
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\n\t\t\t\t\t\tWhat is MTD for Income Tax?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\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
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Making Tax Digital<\/a> (MTD) for Income Tax is the government initiative that aims to fully digitalise financial record keeping and submissions for Income Tax. <\/p>\n\n\n\n

It applies to self-employed individuals, and landlords with qualifying property income, who already use Self Assessment. It doesn’t currently apply to other individuals, such as partners, or those solely needing to declare other forms of income like pension income above the personal allowance, company dividends, or savings interest.<\/p>\n\n\n\n

MTD for Income Tax is distinct from the Self Assessment system and is mandatory for those sole traders and landlords who fall within scope.<\/p>\n\n\n\n

This includes those whose gross yearly income is over a certain amount, and MTD for Income Tax is being introduced in stages over until the end of the decade as follows:<\/p>\n\n\n\n