Making tax digital for income tax: what you need to know before April 2026
The Sampson Fielding team in action
From 6 April 2026, making tax digital for income tax will apply to self employed individuals and landlords across the UK with gross income of £50,000 or more.
If your combined self employment and property income exceeds this threshold, you will need to register with HMRC and begin quarterly digital reporting.
The £50,000 threshold is based on gross turnover before expenses and includes combined income from both sources.
Who needs to register for MTD in 2026?
You must register for making tax digital for income tax before 6 April 2026 if:
you are self employed with gross income of £50,000 or more
you are a landlord with property income of £50,000 or more
your combined trading and rental income exceeds £50,000
Registration is made directly with HMRC. Sampson Fielding can manage the process on your behalf for a fixed fee.
What does making tax digital involve?
Under the new rules, you will need to:
keep digital records of income and expenses
use HMRC compatible software
submit quarterly updates to HMRC
complete a final year end declaration
Quarterly deadlines for 2026–27
6 April – 5 July (file by 7 August)
6 July – 5 October (file by 7 November)
6 October – 5 January (file by 7 February)
6 January – 5 April (file by 7 May)
If you are considering managing submissions yourself, we can recommend suitable software. Alternatively, we can handle the filings for you to ensure compliance and avoid penalties.
Preparing early reduces stress
Leaving registration too late can create unnecessary pressure and risk errors. Preparing early allows you to:
choose appropriate software
set up digital record keeping properly
avoid disruption to cash flow
reduce the risk of missed deadlines
If you would like support preparing for making tax digital 2026, the team at Sampson Fielding - London-based chartered accountants and business advisors - would be delighted to help. Please just email the team at info@sampsonfielding.co.uk
