Guidance on using Making Tax Digital for Income Tax
The government has updated its guidance on the practical requirements for Making Tax Digital for Income Tax. This resource outlines what sole traders and landlords are expected to do during the first year after signing up for the service and provides a central point for navigating specific procedural questions.
What it means for a practice
- You can use this guide to identify the specific responsibilities of clients who are required to sign up for Making Tax Digital for Income Tax.
- The documentation serves as a reference point for managing the transition process for landlords and sole traders moving to digital reporting.
- Practices can use the integrated search functionality to clarify operational requirements and ensure clients remain compliant during their first year of digital record keeping.
Source
This note summarises a GOV.UK page and was reviewed by a person before it was published. GOV.UK is the authority: check the page before you act.
Use Making Tax Digital for Income Tax (updated 16 October 2026)