Overview

• From April 6, 2026, self‑employed people and landlords with qualifying earnings above £50,000 must keep digital records and send quarterly updates using MTD‑compatible software.
• The scope widens to those above £30,000 in April 2027 and £20,000 in April 2028, bringing more taxpayers into the regime in phases.
• An online petition calling for the quarterly submission requirement to be scrapped has passed 8,000 signatures, with formal government response triggered at 10,000 and potential debate considered at 100,000.
• HMRC is inviting sign‑ups to its testing programme and says early feedback indicates the system is straightforward once users are familiar with it.
• Industry guidance for landlords is ramping up, with Xero research indicating 19% of sole traders and landlords have not heard of MTD for Income Tax and advisors urging clients to prepare now.