MTD for Income Tax begins on 6 April 2026 and initially applies to self-employed individuals and landlords who had qualifying income of over £50,000 in 2024/25
From 6 April 2026, the way self-employed barristers report their income will undergo a major transformation under Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA). This represents the biggest change to barristers’ tax compliance since the introduction of Self-Assessment in 1996/97, requiring digital record-keeping and quarterly submissions for those over certain income thresholds.
Making Tax Digital (MTD) for Income Tax begins on 6 April 2026 and initially applies to self-employed individuals and landlords with qualifying income over £50,000.
The 2026/2027 tax year represents a significant shift in the UK’s fiscal landscape. While several of these measures were announced in previous Budgets, April 2026 marks the point of implementation for reforms affecting business succession, digital compliance, and increasing costs for businesses.
Making Tax Digital for Income Tax is being phased in from April 2026. It applies to sole traders and landlords, with start dates determined by their level of qualifying income.
From April 2026, Making Tax Digital (MTD) for Income Tax Self-Assessment will change the way many businesses and landlords keep and submit their tax records. One of the key requirements is maintaining digital records.
The Government’s phased introduction of Making Tax Digital (MTD) for Income Tax Self Assessment begins in April 2026 and initially applies to self-employed individuals and landlords with an income of more than £50,000.
From April 2026, qualifying sole traders and landlords must use HMRC-approved software to comply with Making Tax Digital (MTD) for Income Tax. It is therefore important to ensure you have the right software for your needs that is compatible with MTD.
Making Tax Digital (MTD) for Income Tax will change how millions of taxpayers report their income. If you are a sole trader or landlord, understanding the new quarterly reporting process and year-end requirements is essential, particularly if your qualifying income is over £50,000 and you will need to comply with MTD from 6 April 2026.