Making Tax Digital

Making Tax Digital (MTD) is a UK government initiative introduced by HM Revenue & Customs to modernise the tax system by requiring individuals and businesses to keep digital financial records and submit tax information online using compatible software on a quarterly basis. The aim is to make tax reporting more efficient, accurate and easier to manage.

It came into effect on 6 April 2026 for sole traders and landlords earning over £50,000 per year.