Making Tax Digital

What’s changing under MTD for Income Tax?

1 - Digital Record Keeping Income and expenses records must be kept digitally, in MTD-compliant software.
2 - Quarterly updates ​Instead of a single annual return, you’ll need to send four quarterly updates on income and expenditure.
3 - Final declaration Once you’ve submitted four quarterly updates, you’ll need to finalise your income with a final declaration.


Why MTD Compliance Matters

​​Making Tax Digital (MTD) is HMRC’s initiative to digitize tax reporting, ensuring businesses keep digital records and submit tax returns using approved accounting software. Currently, MTD applies to VAT-registered businesses, but it’s expanding to Income Tax Self Assessment (ITSA) from April 2026 for self-employed individuals and landlords earning over £50,000. Failing to comply can lead to:
  • Penalties from HMRC
  • Unnecessary stress managing digital records
  • Missed opportunities for tax savings and financial planning


How MRJ & Co. Can Help...

​​ MRJ & Co. MTD expertise can provide:
  • Seamless Compliance – Ensuring your financial records meet MTD regulations and helping you avoid penalties
  • MTD-Approved Software Setup
  • Time & Cost Savings – Reducing tax errors, maximising deductions, and improving financial efficiency
  • Ongoing Support – Keeping you updated on future tax law changes and MTD updates.