Update Noticenotice for Making Tax Digital for Income Tax
This Updateupdate Noticenotice sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital-compatible software.
- From:
- HM Revenue & Customs
- Published
- 22 February 2024
- Last updated
- 17 January 2025 — See all updates
Documents
Details
From April 2026 Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business and/oror property income over £50,000, followed by those with income over £30,000 from April 2027.
The Income Tax (Digital Requirements) Regulations 2021,2021, as amended by The Income Tax (Digital Requirements) (Amendment) Regulations 2024, set out the requirements with which relevant persons must comply underunder Making MTDTax forDigital for Income Tax. These include requirements to useuse Making MTD-compatibleTax 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 Updateupdate Noticenotice sets out the information that a relevant person should send to HMRC quarterly usingusing Making MTD-compatibleTax Digital-compatible software.
Updates to this page
Published 22 February 2024
Last updated 17 January 2025
+ show all updates
-
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.
-
First published.
Sign up for emails or print this page
Details
From April 2026 Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business and/oror property income over £50,000, followed by those with income over £30,000 from April 2027.
The Income Tax (Digital Requirements) Regulations 2021,2021, as amended by The Income Tax (Digital Requirements) (Amendment) Regulations 2024, set out the requirements with which relevant persons must comply underunder Making MTDTax forDigital for Income Tax. These include requirements to useuse Making MTD-compatibleTax 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 Updateupdate Noticenotice sets out the information that a relevant person should send to HMRC quarterly usingusing Making MTD-compatibleTax Digital-compatible software.
Updates to this page
Published 22 February 2024
Last updated 17 January 2025
+ show all updates
-
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.
-
First published.
Sign up for emails or print this page
Details
From April 2026 Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business and/oror property income over £50,000, followed by those with income over £30,000 from April 2027.
The Income Tax (Digital Requirements) Regulations 2021,2021, as amended by The Income Tax (Digital Requirements) (Amendment) Regulations 2024, set out the requirements with which relevant persons must comply underunder Making MTDTax forDigital for Income Tax. These include requirements to useuse Making MTD-compatibleTax 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 Updateupdate Noticenotice sets out the information that a relevant person should send to HMRC quarterly usingusing Making MTD-compatibleTax Digital-compatible software.
Updates to this page
Published 22 February 2024Last updated 17 January 2025 + show all updates
-
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.
-
First published.
Sign up for emails or print this page
Update history
2026-03-27 16:15
Following new regulations (The Income Tax (Digital Obligations) Regulations 2026), this has been updated to correct wording. References to ‘notices’ have been changed to ‘directions’, with content being updated to ensure ‘legal alignment’ so that it follows the new regulations.
2025-01-17 15:43
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.
2024-02-22 09:31
First published.