Summary

Guidance for sole traders, landlords, and agents to sign up early to use HMRC's new way to report self-employment and property income and expenses for the tax year 2025 to 2026. 

This page is also available in Welsh (Cymraeg).

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Contents

  • Introduction

    About Making Tax Digital for Income Tax, who needs to use it and by when, and what to expect after you sign up. 

  • Signing up 

    Check if you or your client can sign up early, how to choose the right software and authorise a tax agent and software.

  • After you sign up

    How to access your new Making Tax Digital for Income Tax service and dedicated support. 

  • Create digital records

    How to create and store digital records of your self-employment and property income and expenses for Making Tax Digital for Income Tax. 

  • Send quarterly updates

    How and when to send quarterly updates and what’s included in them.

  • Adjust your business income

    How to make adjustments after you have submitted your final quarterly update.

  • Finalise your Income Tax position

    How to submit your Self Assessment tax return while using Making Tax Digital for Income Tax.

  • If your circumstances change

    How to add and cease your income sources, adjust payments on account, amend a submitted return, or catch up on digital records and quarterly updates. 

  • Help and support

    Find help, including from HMRC, if you need it.