
MTD for Income Tax Self Assessment: What accountants and clients need to do
Making Tax Digital for Income Tax Self Assessment starts from April 2026. Here's what accountants need to know – and do right now.
Rest assured you're fully MTD-compliant with Sage Accounting following the 1 November change to how you file your VAT returns. Simplify your processes with HMRC-recognised Sage Accounting.
Working for an accountancy practice? Go here
Are you an accountant or bookkeeper? Explore MTD for accountants and bookkeepers
MTD is HMRC’s plan to digitise the tax system for VAT, Income Tax Self Assessment and Corporation Tax for both businesses and individuals. Its purpose is to make tax returns simpler and more efficient for everyone.
Watch the video to learn more.
If you’re using spreadsheets, you’ll either need to use bridging software or start using HMRC-recognised software instead.
Not sure if you’re affected? Find out here
If you haven’t already, it’s important to take action now. Make sure you’re compliant with MTD for VAT by adopting fully compatible software, keeping digital records and signing up before the VAT deadline. Not sure on next steps? Use our handy tool to discover which actions you need to take now.
Making Tax Digital for Income Tax Self Assessment starts from April 2026. Here's what accountants need to know – and do right now.
With Making Tax Digital in full swing, discover the answers to questions that will help accountants support their clients.
MTD for Income Tax starts in April 2026. Learn about the requirements and rules, and discover what you have to do to get ready in time.
Use this MTD checklist to help you get clarity on Making Tax Digital for VAT and the requirements you need to follow.
Get the lowdown on thresholds, timelines and other requirements for Making Tax Digital for VAT, Income Tax and Corporation Tax.
Myths have arisen about Making Tax Digital. In this article, we dispel some mistaken beliefs around MTD for VAT and MTD for Income Tax.
Need help understanding what Making Tax Digital for Income Tax will mean for your business? These insights will get you up to speed.
Dealing with new legislation can be challenging. Here, we cover how MTD for Income Tax will help your business and improve how you do things.
Get 3 months free
For more MTD knowledge and advice, check the FAQs below or visit our Sage Advice section on everything MTD for VAT.
It’s fast and easy to connect Sage Accounting to HMRC. When you go to complete your VAT return in Sage Accounting you’ll have the option to authenticate with HMRC in 3 simple steps:
With MTD-compliant software you can:
Right now, only UK VAT-registered businesses are affected by MTD. However, there’s a goal for all UK businesses to comply in future.
April 2022: MTD will apply to VAT registered businesses with taxable turnover
April 2026: Businesses, self-employed individuals, and landlords with an income over £50,000 will need to follow MTD for Income Tax Self Assessment rules from their next accounting period.
April 2026: The earliest possible date for MTD for Corporation Tax after the government announced it wouldn’t be mandated before then.
April 2027: MTD for Income Tax Self Assessment will then apply for businesses, self-employed individuals, and landlords with income over £30,000.
From April 2022, all VAT registered businesses with taxable turnover need to start using Making Tax Digital software so that they can submit tax returns digitally.
The first phase of MTD started in April 2019, mandating that most VAT registered businesses with taxable turnover over £85,000 keep digital tax records. The next phases of MTD include:
April 2022: MTD for VAT will be extended to all VAT registered businesses, including those below the VAT threshold.
April 2026: The mandation of MTD for Income Tax Self Assessment will be introduced from April 2026, with businesses, self-employed individuals, and landlords with income over £50,000 mandated to join first.
April 2026: The earliest possible date for MTD for Corporation Tax after the government announced it wouldn’t be mandated before then.
April 2027: MTD for Income Tax Self Assessment will then apply for businesses, self-employed individuals, and landlords with income over £30,000.
Give Feedback