{"id":4793,"date":"2026-07-30T11:10:33","date_gmt":"2026-07-30T10:10:33","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?post_type=sage_glossary&#038;p=4793"},"modified":"2026-08-06T10:41:46","modified_gmt":"2026-08-06T09:41:46","slug":"what-is-making-tax-digital","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-making-tax-digital\/","title":{"rendered":"What is Making Tax Digital (MTD)?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\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\/glossary\/\" class=\"entry-header__link\">Glossary definition<\/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\tWhat is Making Tax Digital (MTD)?\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\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<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=\"What is Making Tax Digital (MTD)?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-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<p class=\"SAGEBodyText wp-block-paragraph\">In a business context,&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/making-tax-digital\/\" target=\"_blank\" rel=\"noreferrer noopener\">Making&nbsp;Tax Digital<\/a>&nbsp;(MTD) is HMRC&#8217;s requirement for businesses to digitally keep and&nbsp;maintain&nbsp;financial records relating to tax, and to report taxes digitally, via software&nbsp;that&#8217;s&nbsp;linked to HMRC&#8217;s computers.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essentially,&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-facts\/\" target=\"_blank\" rel=\"noreferrer noopener\">the introduction of Making Tax Digital<\/a>&nbsp;means businesses should use computer software for their accounting&nbsp;and can no longer rely on paper-based&nbsp;ledgers.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MTD went live on&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-vat-questions-answered\/\" target=\"_blank\" rel=\"noreferrer noopener\">1 April 2019 for&nbsp;VAT payments<\/a>, and on 6 April 2026 for&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-accountants-need-to-know\/\" target=\"_blank\" rel=\"noreferrer noopener\">Income&nbsp;Tax<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Other types of business tax, such as&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-making-tax-digital-for-corporation-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">corporation&nbsp;tax<\/a>, are not part of the MTD initiative \u2014 HMRC confirmed in July 2025 that MTD for Corporation Tax would not be introduced, so limited companies continue filing Company Tax Returns as they do now.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The requirements for MTD vary depending on whether&nbsp;it&#8217;s&nbsp;VAT or Income Tax, as follows.<\/p>\n\n\n\n<h2 id=\"h-mtd-for-income-tax\" class=\"wp-block-heading\">MTD for Income Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">MTD for Income Tax (<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/self-assessment-ending-making-tax-digital-sole-traders\/\" target=\"_blank\" rel=\"noreferrer noopener\">MTD for Income Tax<\/a>) affects sole traders and landlords who&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/making-tax-digital-thresholds-vat-itsa-corporation-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">earn above a certain threshold<\/a>. Those within scope must:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep income tax accounting records digitally e.g. using MTD-compatible accounting software.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use MTD-compatible software to make updates about income and expenditure at least quarterly to HMRC. This must be done for each business you run, as well as separately for any landlord income.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensure accounting systems or software used for income tax are&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-digital-link\/\" target=\"_blank\" rel=\"noreferrer noopener\">digitally linked<\/a>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit a digital tax return by 31 January each year, following the end of a tax year. Again, this must be done using MTD-compatible software.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you use MTD for Income Tax, it replaces the need to use&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/file-a-tax-return-online\/\" target=\"_blank\" rel=\"noreferrer noopener\">Self Assessment<\/a>. If&nbsp;you&#8217;re&nbsp;newly in scope, the&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-income-tax-crash-course\/\" target=\"_blank\" rel=\"noreferrer noopener\">MTD for Income Tax crash course<\/a>&nbsp;walks through exactly what to do and when.<\/p>\n\n\n\n<h2 id=\"h-mtd-for-vat\" class=\"wp-block-heading\">MTD for VAT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">MTD for VAT (<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-return-making-tax-digital\/\" target=\"_blank\" rel=\"noreferrer noopener\">MTD for VAT<\/a>) affects anybody registered for VAT. Those within scope must:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep VAT accounting records digitally e.g. using MTD-compatible accounting software.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use MTD-compatible software to&nbsp;submit&nbsp;VAT Returns to HMRC.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensure VAT accounting systems or software are&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-digital-link\/\" target=\"_blank\" rel=\"noreferrer noopener\">digitally linked<\/a>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-mtd-for-income-tax-vs-mtd-for-vat\" class=\"wp-block-heading\">MTD for Income Tax vs MTD for VAT<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Requirement<\/strong>&nbsp;<\/td><td><strong>MTD for Income Tax<\/strong>&nbsp;<\/td><td><strong>MTD for VAT<\/strong>&nbsp;<\/td><\/tr><tr><td>Who it applies to&nbsp;<\/td><td>Sole traders and landlords above the qualifying income threshold&nbsp;<\/td><td>All VAT-registered businesses, any turnover&nbsp;<\/td><\/tr><tr><td>Live since&nbsp;<\/td><td>April 2026 (phased to 2028)&nbsp;<\/td><td>April 2019, extended to all VAT-registered businesses in April 2022&nbsp;<\/td><\/tr><tr><td>Reporting frequency&nbsp;<\/td><td>At least quarterly, plus one annual digital tax return&nbsp;<\/td><td>Per VAT Return period (usually quarterly)&nbsp;<\/td><\/tr><tr><td>Replaces&nbsp;<\/td><td>Self Assessment, for those in scope&nbsp;<\/td><td>The legacy VAT online account&nbsp;<\/td><\/tr><tr><td>Digital records and digital linking&nbsp;required&nbsp;<\/td><td>Yes&nbsp;<\/td><td>Yes&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1785317925250\"><strong class=\"schema-faq-question\">Does Making Tax Digital apply to corporation tax?\u00a0<\/strong> <p class=\"schema-faq-answer\">No. HMRC confirmed in its July 2025 Transformation Roadmap that MTD for Corporation Tax would not be introduced. Limited companies continue filing Company Tax Returns as they do now.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785317935806\"><strong class=\"schema-faq-question\">What happens if I\u00a0don&#8217;t\u00a0comply with\u00a0MTD?\u00a0<\/strong> <p class=\"schema-faq-answer\">You can face penalty points and, eventually, fines under HMRC&#8217;s points-based penalty system, along with separate\u00a0late payment\u00a0penalties.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785317950173\"><strong class=\"schema-faq-question\">Do I need the same software for MTD for VAT and MTD for Income Tax?\u00a0<\/strong> <p class=\"schema-faq-answer\">No, the two schemes are entirely independent, so you can use different software for each if you prefer \u2014 though many accounting packages, including Sage&#8217;s, can handle both.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785317961133\"><strong class=\"schema-faq-question\">Can I use spreadsheets under MTD?\u00a0<\/strong> <p class=\"schema-faq-answer\">Yes, but only alongside bridging software or a genuine digital link to HMRC \u2014 manually copying and pasting data between a spreadsheet and your accounting software\u00a0isn&#8217;t\u00a0allowed.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785317973769\"><strong class=\"schema-faq-question\">What counts as a \u201cdigital link\u201d?\u00a0<\/strong> <p class=\"schema-faq-answer\">Data moving automatically between two digital systems, without being retyped or copied and pasted by hand. See\u00a0<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/am-i-excluded-from-mtd-for-income-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">Am I excluded or digitally exempt from MTD for Income Tax?<\/a>\u00a0if\u00a0you&#8217;re\u00a0unsure whether the rules apply to you at all.\u00a0<\/p> <\/div> <\/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 term<\/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\/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<\/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-10040 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-business-finances tag-mtd-business tag-need-to-know tag-tax tag-vat business_type-small-business 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\/2022\/04\/GettyImages-497069597-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-1440x810.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=\"2026-10-15T16:40:53+01:00\">15 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\">10 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\/voluntary-vat-register-making-tax-digital\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tHow to get ready for Making Tax Digital for VAT\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\tYou don&#8217;t usually need to sign up for Making Tax Digital for VAT. Find out how it applies, what software you need, and how to keep digital records and file VAT Returns.\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-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-2 post-32456 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-technology-innovation tag-mtd-business tag-making-tax-digital-for-income-tax tag-making-tax-digital-for-vat tag-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-for-income-tax-postponed\/\"\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\/10\/mtd-delayed-684x384.jpg\" class=\"card-post__image\" alt=\"Is MTD delayed?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-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=\"2026-10-15T12:28:47+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\">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\tIs Making Tax Digital delayed?\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-10708 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-mtd-business tag-need-to-know tag-tax tag-vat 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\/making-tax-digital-deadlines\/\"\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-1289906599-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-1440x810.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=\"2026-10-15T12:05:56+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\">11 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\tMaking Tax Digital for VAT deadlines\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>In a business context,&nbsp;Making&nbsp;Tax Digital&nbsp;(MTD) is HMRC&#8217;s requirement for businesses to digitally keep and&nbsp;maintain&nbsp;financial records relating to tax, and to report taxes digitally, via software&nbsp;that&#8217;s&nbsp;linked to HMRC&#8217;s computers.&nbsp; Essentially,&nbsp;the introduction of Making Tax Digital&nbsp;means businesses should use computer software for their accounting&nbsp;and can no longer rely on paper-based&nbsp;ledgers.&nbsp; MTD went live on&nbsp;1 April 2019 for&nbsp;VAT [&hellip;]<\/p>\n","protected":false},"author":346,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[29,30],"class_list":["post-4793","sage_glossary","type-sage_glossary","status-publish","hentry","tag-mtd-accountants","tag-mtd-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\/sage_glossary\/4793","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/346"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/4793\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=4793"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=4793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}