- Starts 6 April 2026
- Registration is required for those mandated
- Applies first to:
- Sole traders & landlords with >£50k income
What this means for your 2025/26 return:
Your 2025/26 return is still filed normally
BUT:
You should already be keeping digital records
You may need to choose compatible software and or have a plan as to how you intent to comply.
Why it matters:
- MTD introduces:
- Quarterly reporting
- Digital record keeping
- End-of-year “finalisation” instead of a traditional return.
The first quarterly update for the 2026/27 tax year (covering 6 April to 5 July 2026) is due by 7 August 2026.
Contact our team today to discuss how and when MTD will impact you.