Making Tax Digital — overview
5 min read · 2025-01-15
- MTD for VAT: applies to all VAT-registered businesses since April 2022
- MTD for Income Tax: April 2026 for self-employed and landlords with combined income over £50,000
- Threshold drops to £30,000 from April 2027 and £20,000 from April 2028
- MTD requires both digital records AND digital submissions via compatible software