{"id":1143,"date":"2026-02-11T08:16:17","date_gmt":"2026-02-11T08:16:17","guid":{"rendered":"https:\/\/www.bsassociate.co.uk\/blog\/?p=1143"},"modified":"2026-04-03T11:51:50","modified_gmt":"2026-04-03T11:51:50","slug":"making-tax-digital-income-tax-sole-traders-landlords-2026","status":"publish","type":"post","link":"https:\/\/www.bsassociate.co.uk\/blog\/making-tax-digital-income-tax-sole-traders-landlords-2026\/","title":{"rendered":"Making Tax Digital for Income Tax from April 2026: A Guide for UK Sole Traders and Landlords\u00a0"},"content":{"rendered":"\n<p>From 6 April 2026, HMRC will introduce a&nbsp;significant change&nbsp;to how UK sole traders and landlords report their income. Under&nbsp;<strong>Making Tax Digital for Income Tax<\/strong>, individuals with qualifying income above \u00a350,000 will no longer rely solely on an annual&nbsp;Self Assessment&nbsp;return. Instead, they will&nbsp;be required&nbsp;to keep digital records and&nbsp;submit&nbsp;updates throughout the tax year.&nbsp;<\/p>\n\n\n\n<p>This change is part of HMRC\u2019s long-term&nbsp;programme&nbsp;to&nbsp;modernise&nbsp;the UK tax system. While it does not alter how much tax you pay, it does change&nbsp;<strong>how and when income and expenses are reported<\/strong>. Understanding these requirements early is essential for compliance and smoother reporting.&nbsp;<\/p>\n\n\n\n<p>This guide explains what is changing, who is affected, and how to prepare, based only on&nbsp;<strong>official HMRC and&nbsp;<\/strong><a href=\"https:\/\/www.gov.uk\/government\/collections\/making-tax-digital-for-income-tax\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>GOV.UK guidance<\/strong><\/a>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is Making Tax Digital for Income Tax?<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Making Tax Digital for Income Tax, also known as&nbsp;<a href=\"https:\/\/www.bsassociate.co.uk\/blog\/making-tax-digital-for-self-assessment-dual-guide-for-landlords-sole-traders\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>MTD for Income Tax&nbsp;Self Assessment<\/strong><\/a>, requires individuals to manage their tax records digitally and&nbsp;submit&nbsp;regular updates to HMRC using approved software.&nbsp;<\/p>\n\n\n\n<p>Under MTD for Income Tax, you will need to:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep digital records of income and expenses&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use HMRC-compatible software&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit quarterly updates&nbsp;summarising&nbsp;income and expenses&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit a final declaration after the end of the tax year&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Rather than sending all figures to HMRC once a year, MTD introduces&nbsp;<strong>ongoing digital reporting<\/strong>. This improves accuracy and reduces end-of-year pressure but requires a change in how records are&nbsp;maintained.&nbsp;<\/p>\n\n\n\n<p>Importantly,&nbsp;<strong>Making Tax Digital does not change tax rates, allowances, or payment dates<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who Must Comply from April 2026?<\/strong>&nbsp;<\/h2>\n\n\n\n<p><strong>From the start of the 2026\u201327 tax year, Making Tax Digital for Income Tax will be introduced for:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sole traders&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Landlords&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individuals with both self-employment and property income&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>You will&nbsp;be required&nbsp;to comply if your&nbsp;<strong>total qualifying income exceeds \u00a350,000<\/strong>, based on your&nbsp;<strong>2024\u201325 tax return<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What&nbsp;Counts as&nbsp;Qualifying Income?<\/strong>&nbsp;<\/h2>\n\n\n\n<p>HMRC defines qualifying income as&nbsp;<strong>gross income before expenses<\/strong>, including:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Turnover from self-employment&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>UK rental income&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Relevant overseas property income&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>If your qualifying income is below \u00a350,000, you will not&nbsp;be required&nbsp;to join MTD in 2026, but future thresholds will bring more taxpayers into scope.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Future Rollout of Making Tax Digital<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Making Tax Digital is being introduced step by step, rather than all at once:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>April 2026: qualifying income over \u00a350,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>April 2027: qualifying income over \u00a330,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>April 2028: qualifying income over \u00a320,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>This phased approach means many landlords and sole traders who are currently unaffected will need to comply in the coming years.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Will Change Under Making Tax Digital?<\/strong>&nbsp;<\/h2>\n\n\n\n<p>The most visible change is the move from&nbsp;<strong>annual reporting to quarterly updates<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Instead of&nbsp;submitting&nbsp;one&nbsp;<a href=\"https:\/\/www.bsassociate.co.uk\/self-assessment-tax-return-accountants-london.php\" target=\"_blank\" rel=\"noreferrer noopener\">Self Assessment&nbsp;return<\/a>&nbsp;each year, affected individuals must:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintain digital records throughout the year&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit quarterly summaries of income and expenses&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finalise&nbsp;and confirm annual tax details after the end of the tax year&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Quarterly updates are&nbsp;<strong>not tax calculations<\/strong>. They are summaries only and do not confirm the final tax liability.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quarterly Reporting Deadlines<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Each tax year is divided into four reporting periods. For the 2026\u201327 tax year:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The opening MTD period is&nbsp;6 April&nbsp;to&nbsp;5 July&nbsp;2026.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It must be&nbsp;submitted&nbsp;by 7 August 2026&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>The same pattern continues every three months. Once MTD becomes mandatory, missed submissions may result in penalties under HMRC\u2019s compliance framework.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Digital Record Keeping and Software Requirements<\/strong>&nbsp;<\/h2>\n\n\n\n<p>HMRC requires all MTD participants to&nbsp;maintain&nbsp;digital records using&nbsp;<strong>approved software<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Key points:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HMRC does not provide free software&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gov.uk\/guidance\/find-software-thats-compatible-with-making-tax-digital-for-income-tax\" target=\"_blank\" rel=\"noreferrer noopener\">Software must be compatible with HMRC systems<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spreadsheets may be used only if linked to compatible bridging software&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Choosing the right software depends on factors such as income sources, number of properties, and record complexity. Many individuals review their systems well before April 2026 to allow time for adjustment.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How Making Tax Digital Affects Landlords<\/strong>&nbsp;<\/h2>\n\n\n\n<p>For landlords, HMRC treats all UK rental income as&nbsp;<strong>one property business<\/strong>, even when multiple properties are owned.&nbsp;<\/p>\n\n\n\n<p>Landlords must:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintain digital records for rental income along with all eligible property related expenses&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit quarterly updates covering the entire property portfolio&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Those who currently prepare figures once a year may need to shift to more frequent record updates to remain compliant.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Are Any Exemptions Available?<\/strong>&nbsp;<\/h2>\n\n\n\n<p>HMRC&nbsp;allows&nbsp;exemptions in limited circumstances. You may qualify if you are unable to use digital systems due to:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Age&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Disability&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Health conditions&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lack of reliable internet access&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Exemptions must be&nbsp;<strong>applied for and approved by HMRC<\/strong>. They are not automatic.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Consequences of Not Complying<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Once&nbsp;<a href=\"https:\/\/www.bsassociate.co.uk\/blog\/making-tax-digital-for-self-assessment-dual-guide-for-landlords-sole-traders\/\" target=\"_blank\" rel=\"noreferrer noopener\">Making Tax Digital for Income Tax<\/a>&nbsp;is mandatory, failure to comply may lead to:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Late submission penalties&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compliance notices&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increased scrutiny of records&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Taking steps early can help avoid errors and reduce the likelihood of compliance penalties.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Sole Traders and Landlords Should Do Before April 2026<\/strong>&nbsp;<\/h2>\n\n\n\n<p>If you expect your qualifying income to exceed \u00a350,000, preparation should begin well before April 2026.&nbsp;<\/p>\n\n\n\n<p>Practical steps include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reviewing your 2024\u201325 tax return to confirm qualifying income&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assessing how records are currently kept&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Checking whether existing systems meet digital requirements&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Selecting HMRC-compatible software early&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Early adoption allows time to test processes before quarterly submissions become compulsory.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Professional Support and Property Tax Guidance<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Many individuals choose to work&nbsp;with&nbsp;<strong>making&nbsp;tax digital accountants<\/strong>&nbsp;or&nbsp;<a href=\"https:\/\/www.bsassociate.co.uk\/property-tax-accountant-london.php\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>property tax advisors in the UK<\/strong><\/a>&nbsp;to manage the transition smoothly.&nbsp;<\/p>\n\n\n\n<p>Brayan &amp; Spencer Associates supports UK sole traders and landlords by helping them understand MTD requirements, implement compliant systems, and&nbsp;maintain&nbsp;accurate&nbsp;records. Their work focuses on clarity and compliance,&nbsp;particularly for&nbsp;property owners dealing with multiple income streams or complex reporting obligations.&nbsp;<\/p>\n\n\n\n<p>Property owners seeking structured guidance may consult a&nbsp;<strong>Property Tax&nbsp;Accountant&nbsp;London<\/strong>&nbsp;or&nbsp;<strong>Property Tax Specialist London<\/strong>&nbsp;team member for support aligned with HMRC requirements.&nbsp;<\/p>\n\n\n\n<p>\ud83d\udcde 02071835956&nbsp;<br>\ud83c\udf10&nbsp;<a href=\"http:\/\/www.bsassociate.co.uk\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.bsassociate.co.uk<\/a>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Making Tax Digital for Income Tax becomes mandatory from April 2026&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Applies to sole traders and landlords with qualifying income over \u00a350,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Requires digital records and quarterly updates&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Does not change tax amounts or payment dates&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Early preparation reduces compliance risk&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Final Thoughts<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Making Tax Digital for Income Tax&nbsp;represents&nbsp;one of the most significant changes to&nbsp;Self Assessment&nbsp;in recent years. While it introduces new reporting requirements, it also encourages better record keeping and improved accuracy.&nbsp;<\/p>\n\n\n\n<p>For UK sole traders and landlords with qualifying income above \u00a350,000, understanding the rules early and preparing ahead of April 2026 is the most effective way to stay compliant and avoid unnecessary pressure.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Frequently Asked Questions<\/strong>&nbsp;<\/h3>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1775215742036\"><strong class=\"schema-faq-question\"><strong>Q: Do I still\u00a0submit\u00a0a tax return under Making Tax Digital?<\/strong>\u00a0<br><\/strong> <p class=\"schema-faq-answer\">Yes. You must\u00a0submit\u00a0a final declaration after the tax year to confirm income, allowances, and tax due.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1775215783968\"><strong class=\"schema-faq-question\"><strong>Q: Does quarterly reporting mean paying tax four times a year?<\/strong>\u00a0<br><\/strong> <p class=\"schema-faq-answer\">No. Quarterly updates are summaries only and do not change payment dates.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1775215794529\"><strong class=\"schema-faq-question\"><strong>Q: What if my\u00a0income later\u00a0drops below \u00a350,000?<\/strong>\u00a0<br><\/strong> <p class=\"schema-faq-answer\">MTD entry is based on qualifying income from\u00a0a previous\u00a0tax year. HMRC guidance should be checked to confirm ongoing obligations.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1775215812491\"><strong class=\"schema-faq-question\"><strong>Q: Can spreadsheets still be used?<\/strong>\u00a0<br><\/strong> <p class=\"schema-faq-answer\">Yes, but only if linked to HMRC-compatible software that\u00a0submits\u00a0data digitally.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1775216808924\"><strong class=\"schema-faq-question\"><strong>Q: Are landlords with one property affected?<\/strong>\u00a0<br><\/strong> <p class=\"schema-faq-answer\">Yes. MTD applies based on income level, not the number of properties owned.\u00a0<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>From 6 April 2026, HMRC will introduce a&nbsp;significant change&nbsp;to how UK sole traders and landlords report their income. Under&nbsp;Making Tax Digital for Income Tax, individuals with qualifying income above \u00a350,000 will no longer rely solely on an annual&nbsp;Self Assessment&nbsp;return. Instead, they will&nbsp;be required&nbsp;to keep digital records and&nbsp;submit&nbsp;updates throughout the tax year.&nbsp; This change is part [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19,48,18,33],"tags":[45,47],"class_list":["post-1143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hmrc-news","category-making-tax-digital","category-property-taxes","category-self-assessment-tax-return","tag-making-tax-digital","tag-making-tax-digital-for-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Making Tax Digital for Income Tax from April 2026: A Guide for UK Sole Traders and Landlords\u00a0 - BS Associates Blog<\/title>\n<meta name=\"description\" content=\"Making Tax Digital for Income Tax starts April 2026. 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