Income Tax Planning / Making Tax Digital
Making Tax Digital (MTD) for Income Tax
From April 2026, many self-employed individuals and landlords will be required to keep digital records and submit quarterly updates to HMRC with the arrival of Making Tax Digital.
This page will tell you everything you need to know about the upcoming changes, including a handy downloadable guide and an FAQ blog.
What is Making Tax Digital?
Making Tax Digital (MTD) is HMRC’s move towards a fully digital tax system. From April 2026, many self-employed individuals and landlords will be required to keep digital records and submit quarterly summaries of income and expenses via compatible software.
As well as submitting summaries every quarter, you’ll also need to file a Final Declaration.
The final declaration replaces the traditional Self Assessment Tax Return, and is due on 31st January, along with any tax payments due.
Who will be affected?
MTD will apply to self-employed individuals and landlords whose total qualifying income exceeds certain thresholds.
From April 2026, if you have gross income over £50,000 from self-employment and/or property, you will be required to register. From April 2027, the threshold reduces to £30,000.
Qualifying income is based on total gross income (before expenses) from these sources. If you fall within these thresholds, you will need to keep digital records and submit quarterly updates under the new MTD rules.
Download your guide to Making Tax Digital
For full guidance, FAQs, dates, and deadlines all in one place, get our handy PDF guide to Making Tax Digital today.


Sign up as a GLX client before 30th June 2026 and we will help you get MTD ready for FREE in three easy steps!
- Arrange a free consultation with us
- We’ll draw up your tailored plan.
- GLX will get everything set up at no cost to you!
Additional Resources
For additional information, take a look through our MTD-dedicated blog posts.

An Introduction to Making Tax Digital
Overwhelmed with the prospect of MTD? Not sure what it involves?
Our handy blog is an excellent place to start, and gives you the run down of what Making Tax Digital is, who will be affected, how to file, and upcoming deadlines.

Making Tax Digital: Your Questions Answered
Have questions about Making Tax Digital? You’re not alone.
In this practical FAQ guide, we answer the most common questions business owners ask about MTD, including who must comply, how quarterly reporting works, and much more.

Getting Ready for Making Tax Digital
Preparing for Making Tax Digital doesn’t have to be stressful.
This step-by-step guide explains how to get ready for MTD, from reviewing your current bookkeeping processes to choosing HMRC-compatible software and understanding reporting requirements.