Start hereMaking Tax Digital for Income Tax for agentsWhich clients are in scope and from when, signing them up, quarterly periods, digital records and the end-of-year return.TemplateFree Making Tax Digital record sheetAn Excel workbook with HMRC's categories and year-to-date quarterly totals for a sole trader or landlord.ReferenceMaking Tax Digital changes trackerEach official announcement, dated and linked to GOV.UK.ReferenceHMRC Making Tax Digital error messagesWhat each error code from HMRC means, what to check and how to fix it.
Making Tax Digital guides
Making Tax Digital timeline from 2015 to 2028Every dated Making Tax Digital milestone from Budget 2015 to April 2028: VAT in 2019 and 2022, the Income Tax delays, thresholds, legislation and penalties.A Making Tax Digital readiness plan for a practiceGroup clients by qualifying income into the April 2026, 2027 and 2028 starts, then plan records, authorisations, software and client letters for each group.Main and supporting agents for MTD for Income TaxWhat a main agent and a supporting agent can each do under Making Tax Digital for Income Tax, how to be authorised, and how the agent services account works.MTD quarterly updates, deadlines and correctionsWhat a Making Tax Digital for Income Tax quarterly update contains, the standard and calendar periods, the deadlines, and how cumulative updates carry corrections.The MTD for Income Tax final declaration step by stepFrom the fourth quarterly update to the declaration by 31 January: adjustments, allowances, losses, other income, the tax calculation and amendments.MTD for Income Tax exemptions and digital exclusionWho is exempt from Making Tax Digital for Income Tax automatically, who must apply, HMRC's digital exclusion grounds, and the temporary exemptions to April 2027.Penalties under Making Tax Digital for Income TaxLate submission penalty points and the £200 penalty, late payment penalties for 2026-27 and 2027-28, first-year leniency, and how points are removed.Bridging software or full MTD software for clientsWhat HMRC requires of Making Tax Digital for Income Tax software, how bridging links a spreadsheet, the digital link rules and a side-by-side comparison.What HMRC and the NAO found about MTD for VATPublished findings on Making Tax Digital for VAT from HMRC's final evaluation, its revenue study and the National Audit Office, with the figures cited exactly.HMRC estimates of who joins Making Tax Digital for Income TaxHMRC's published estimates of how many sole traders and landlords join Making Tax Digital for Income Tax at £50,000, £30,000 and £20,000, with each source.