What is Making Tax Digital (MTD) for Income Tax?
Who must register and deadlines
Who must join Making Tax Digital for Income Tax, the income thresholds, and the key registration deadlines for 2026 and beyond.
Rules for calculating qualifying income
How taxpayers register
How agents register clients
How accountants and agents register clients for Making Tax Digital for Income Tax using an Agent Services Account.
Consequences of not registering
What happens if you should be on Making Tax Digital for Income Tax but do not register — including penalties and HMRC action.