Update notice for Making Tax Digital for Income Tax
This update notice sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital-compatible software.
Documents
Details
From April 2026 Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business or property income over 拢50,000, followed by those with income over 拢30,000 from April 2027.
, as amended by The Income Tax (Digital Requirements) (Amendment) Regulations 2024, set out the requirements with which relevant persons must comply under聽Making Tax Digital聽for Income Tax. These include requirements to use聽Making Tax Digital-compatible software to keep and preserve their business records (business income and expenses) digitally and to send quarterly updates of their records to HMRC.
This update notice sets out the information that a relevant person should send to HMRC quarterly using聽Making Tax Digital-compatible software.
Updates to this page
-
Details have been added about the quarterly update information that must be provided by a relevant person with property income and profits from a jointly let property.
-
First published.