What is an MTD tax return?
An MTD tax return is the final annual submission required under HMRC’s Making Tax Digital (MTD) for Income Tax programme.
It is submitted using MTD-compatible software and brings together information from your quarterly updates and other income sources to confirm how much tax you owe or need to pay for the tax year.
Those registered for MTD for Income Tax must normally submit it by 31 January following the end of the relevant tax year.
Who needs to submit an MTD tax return?
An MTD tax return, sometimes called a digital tax return, must be submitted using MTD-compatible software by individuals registered for MTD for Income Tax.
Previously, the final annual submission under MTD for Income Tax was referred to as a Final Declaration, but this term is no longer used.
What information does an MTD tax return include?
The MTD tax return includes details of your income and expenses.
Information from quarterly updates is included automatically, alongside other relevant data, such as Income Tax and National Insurance already paid through employment.
You may still need to add some information before submitting the return, including savings interest and any adjustments needed to ensure the information reported to HMRC is accurate.
Related terms
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