20/02/2026
Making Tax Digital for Income Tax
From 6 April 2026, sole traders and landlords must use it if their annual income from self-employment and property is over £50,000.
You, or your agent if you have one, will need to use software that works with Making Tax Digital for Income Tax to:
-create, store and correct digital records of your self-employment and property income and expenses
-send your quarterly updates to HMRC
-submit your tax return and pay tax due by 31 January the following year
