Getting started

A plain-English explanation of HMRC’s Making Tax Digital programme: what it is, which taxes it covers, and what it means for you.

Who has to use MTD for Income Tax, the £50,000, £30,000 and £20,000 thresholds, what counts as qualifying income, and how to sign up.

What counts as qualifying income for Making Tax Digital for Income Tax, what doesn’t, and worked examples for common situations.

When MTD for Income Tax starts for you, based on your income and tax return, with examples for each start date.

The automatic exemptions from MTD for Income Tax, the temporary ones that run to April 2027, and how to apply if you’re digitally excluded.

Why qualifying income of £20,000 or less is exempt from MTD for Income Tax, what counts towards it, and when it’s worth joining anyway.

What you need before signing up for MTD for Income Tax, the steps on GOV.UK, signing up through an accountant, and what to do if HMRC signed you up.

What HMRC’s Making Tax Digital letters mean, what to do next, and what to do if you think HMRC has it wrong.

How to let an accountant handle MTD for Income Tax for you, what they can do, and what you still need to do yourself.

What changes when you move from Self Assessment to MTD for Income Tax, and what stays the same.

How MTD for Income Tax applies to people who aren’t UK resident but have UK self-employment or property income.

Straight answers to the most common Making Tax Digital questions, plus the questions to put to your accountant before your first quarter.