Does Making Tax Digital apply to me?

Making Tax Digital for Income Tax means keeping digital records and sending HMRC a short update every quarter. Whether it applies depends on your turnover, the money coming in before expenses, not your profit.

Good to know

• Self-employed turnover and rental income are added together. Wages from a job don't count.
• HMRC uses the figures from your tax return two years earlier, so the 2026 start date is based on your 2024/25 return.
• You still do a final year-end return. It replaces the Self Assessment return for these incomes.
• Some people are exempt, for example if using a computer isn't reasonably possible. You have to apply to HMRC.