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Making Tax Digital for Income Tax: what it means for you

By the Utile tax team Updated 22 April 20265 min read2026/27 UK tax year

Making Tax Digital, or MTD, is HMRC's long-running shift towards digital record keeping and more frequent reporting. It already applies to VAT, and it is being extended to income tax for many sole traders and landlords. Here is what it means in plain terms.

What is changing

Under MTD for Income Tax, affected sole traders and landlords will need to keep digital records and send updates to HMRC more regularly through compatible software, rather than filing a single annual return. The aim is more frequent, more accurate reporting.

Who it affects

The rules are being phased in based on income from self-employment and property, starting with higher levels of income and extending over time. Whether and when it applies to you depends on your circumstances and the latest timetable, which is worth confirming rather than guessing.

How to prepare

  • Move to compatible cloud accounting software in good time
  • Get into the habit of keeping records digitally and up to date
  • Make sure you understand your reporting obligations before they begin

Want this applied to your own numbers?

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Get ready ahead of time

The businesses that find MTD easiest are the ones already on good cloud software with current records. Getting set up early turns it from a worry into a non-event.

Every business is different, and the right move depends on your full financial picture. Book a free 30-minute call and we will tell you, honestly, where your biggest tax wins are.

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