Glossary · Tax

MTD (Making Tax Digital)

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Content updated: 26 May 2026

By the Money Guide editorial team · Editorial responsibility: Kaiser Khan, Editorial Director · How we check facts

Definition: HMRC's programme requiring digital record-keeping and quarterly updates for VAT (already in force) and Income Tax Self Assessment (phased from April 2026).

MTD for Income Tax applies to self-employed people and landlords with qualifying income over £50,000 from April 2026, over £30,000 from April 2027, and over £20,000 from April 2028. Compatible software is required.

Primary source: gov.uk/government/collections/making-tax-digital-for-vat

More Tax terms

Digital platform reporting
Capital Gains Tax (CGT)
Dividend Allowance
Gift Aid
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HMRC (His Majesty's Revenue and Customs)

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