MTD for Income Tax
For individuals with personal income from self-employment, property, or both.
- Check whether the phased income thresholds may affect you
- Understand which income counts
- Receive a tailored next-step plan
Making Tax Digital
Making Tax Digital rules are different for Income Tax and VAT. Choose a route below for a short, staged check and clear next steps.
This independent guide provides general information and links to official HMRC guidance. It does not replace advice based on your individual circumstances.
Choose your route
You can check both. Completing one route does not automatically cover the other.
For individuals with personal income from self-employment, property, or both.
For VAT-registered businesses checking their digital-record and VAT-return process.
Short stages keep the check manageable.
Material assertions lead to relevant HMRC pages.
Your answers remain in this browser.
Browse the resource
The guidance is divided into focused pages so you can go directly to the information you need.
Qualifying income, software, digital records, updates, exemptions and penalties.
The quarterly timetable and downloadable calendar files.
The first-year concession, submission points, late payment and what to do if a deadline is missed.
Grouped answers about eligibility, property, software, updates and returns.
A plain directory of the authoritative GOV.UK pages used by this guide.