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Making Tax Digital for Income Tax for individuals: step by step

Find out how to use Making Tax Digital for Income Tax and how to sign up your business if you바카라 사이트re eligible.

This guide is also available in Welsh.

Making Tax Digital for Income Tax is a new way for sole traders and landlords to report their income and expenses to HMRC.바카라 사이트

From 6 April 2026, some sole traders and landlords must use it, based on their total annual income from self-employment and property.바카라 사이트

You, or your agent if you have one, will need to use바카라 사이트software that works with Making Tax Digital for Income Tax to:바카라 사이트

  • create, store and correct digital records of your self-employment and property income and expenses 바카라 사이트
  • send your quarterly updates to HMRC바카라 사이트바카라 사이트
  • submit your tax return by 31 January the following year

The government has set out plans to introduce legislation to require customers to submit their tax return through their Making Tax Digital for Income Tax software.

Who needs to sign up

You will need to use Making Tax Digital for Income Tax if all of the following apply. You:

1. Work out your qualifying income

Find out what is included in your qualifying income for Making Tax Digital for Income Tax to check if you need to sign up.

2. Find out if and when you need to use this service

Check if you need to use this service to report your sole trader business and property income. Use our online service to find out when you need to start.

3. Get compatible software

Find out about the software options from different providers available for Making Tax Digital for Income Tax and how to choose the right software for your needs. Remember to connect your existing HMRC online services account to your chosen software.

4. Sign up for Making Tax Digital for Income Tax

Find out what tasks you need to complete before you use the online service to sign up for Making Tax Digital for Income Tax.

5. Use Making Tax Digital

Find out what you need to do after you have signed up and the different tasks you need to do over the tax year. These include creating and storing digital records, sending quarterly updates and what to do if your circumstances change.

Updates to this page

Published 23 September 2021
Last updated 22 May 2025 show all updates
  1. Information about who must sign up for Making Tax Digital has been updated.

  2. Added introduction to Making Tax Digital for Income Tax and added descriptions for each step.

  3. A new step 1 has been added to work out your qualifying income. The steps to check if you need to use this service and when you can sign up have been combined into step 2.

  4. First published.