Making Tax Digital (MTD) is HMRCs programme requiring businesses and individuals to keep digital financial records and submit tax information electronically. MTD for VAT is already mandatory for all VAT-registered businesses. MTD for Income Tax (MTD ITSA) applies from April 2026 to self-employed individuals and landlords above the qualifying income threshold, requiring quarterly digital updates to HMRC rather than a single annual return. For current thresholds visit gov.uk/making-tax-digital-for-income-tax or speak to our team.