Reminder: Making Tax Digital came into effect on 6 April 2026

Making Tax Digital for Income Tax (MTD) is now live for the first group of landlords and self‑employed individuals. It changes how income is recorded and reported to HMRC and came into effect on 6 April 2026, meaning some ASSC members are already required to comply.

Who Is Affected Now and Next?

MTD for Income Tax is being introduced in phases, based on the combined gross income from self‑employment and property.

• From April 2026 (now live)
  Landlords and self‑employed individuals with combined qualifying income over £50,000 must comply.
• From April 2027
  The threshold reduces to qualifying income over £30,000.
• From April 2028
  The threshold reduces again to qualifying income over £20,000.

These thresholds are based on income from the previous full tax year. For example, if your combined property and self‑employment income exceeded £50,000 in the 2024/25 tax year, you are now required to follow MTD reporting for the 2026/27 tax year.

Even if you are not yet required to comply, now is a good time to prepare if you expect to fall within scope in future years.

Support and Guidance for ASSC Members

To help members understand what MTD means in practice, the Association of Taxation Technicians (ATT) has produced a series of short, bite‑sized explainer videos covering the key points. You can watch these videos here and access detailed, step‑by‑step guidance on preparing for MTD through the ATT’s dedicated resource.

Members can also read our recently updated Making Tax Digital (MTD) guidance sheet, written by EQ Accountants and available on the ASSC website under Resources, as well as HMRC’s own guidance on Making Tax Digital for Income Tax.

Keeping Members Informed

The ASSC will continue to share updates and practical guidance as Making Tax Digital for Income Tax progresses through its phased rollout. However you are encouraged to review the available resources and seek professional advice where needed to ensure you remain compliant.

If you have not already done so, now is the time to check whether MTD applies to you and to take the necessary steps to stay on track.