What’s covered
A clear, structured introduction to Making Tax Digital for Income Tax, designed for landlords and sole traders.
What is Making Tax Digital for Income Tax?
MTD ITSA is HMRC's programme to move self-assessment online. Understand the basics, which taxes are covered, and why it matters for landlords and sole traders.
The Phased Rollout Timeline
April 2026, April 2027, April 2028 — who is in each wave? Key dates, income bands, and what happens if you miss the deadline.
Qualifying Income Explained
Not all income counts toward the £50,000 threshold. Learn which income streams qualify, how HMRC calculates it, and the 'if one's in, it's all in' rule.
Making Tax Digital Rollout Timeline
HMRC is introducing MTD ITSA in statutory phases based on your total gross qualifying income from property and self-employment.
Mandatory for landlords & sole traders with gross property or business turnover exceeding £50,000.
Threshold drops to £30,000, bringing hundreds of thousands more buy-to-let landlords into quarterly reporting.
Under HMRC review for smaller landlords and part-time self-employed earners.
Articles in this cluster
3 step-by-step guides, explanations and practical advice to help you master compliance.
What is Qualifying Income for MTD? How HMRC Decides if You Must Join
Qualifying income decides whether you are in MTD for Income Tax. Learn what counts, what doesn't, and how HMRC calculates the threshold for landlords and sole traders.
MTD for Income Tax Key Dates: A Complete Timeline for UK Landlords and Sole Traders
A clear, date-by-date timeline of Making Tax Digital for Income Tax — from the 2024/25 return that triggers entry to final declaration deadlines and beyond.
Making Tax Digital for Income Tax: The Complete 2026 Guide for Landlords and Sole Traders
Everything UK landlords and sole traders need to know about Making Tax Digital for Income Tax — thresholds, deadlines, penalties and how to prepare for April 2026.
Explore other MTD guides
Complete your Making Tax Digital preparation with our specialized topic guides.
Landlord-Focused
Joint ownership, gross rent reporting, and letting agent rules.
Sole Traders
Cash basis vs accruals, turnover limits, and combined income streams.
Penalties & Compliance
Points-based penalty system, late payment interest, and appeals.
Practical Preparation
Quarterly updates walkthrough, digital records, and easements.
Tax-Ready Property Records with Zero Spreadsheet Chaos
LedgerLet automates rental bookkeeping, separates residential finance costs, and prepares your quarterly MTD updates in compliance with HMRC rules.