Update notice for Making Tax Digital for Income Tax
This update notice sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital-compatible software.
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From April 2026 Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business or property income over £50,000, followed by those with income over £30,000 from April 2027.
The Income Tax (Digital Requirements) Regulations 2021, as amended by The Income Tax (Digital Requirements) (Amendment) Regulations 2024, set out the requirements with which relevant persons must comply under Making Tax Digital for Income Tax. These include requirements to use Making Tax Digital-compatible software to keep and preserve their business records (business income and expenses) digitally and to send quarterly updates of their records to HMRC.
This update notice sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital-compatible software.
Updates to this page
Published 22 February 2024Last updated 17 January 2025 + show all updates
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Details have been added about the quarterly update information that must be provided by a relevant person with property income and profits from a jointly let property.
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First published.