Making Tax Digital (MTD)
PayToolkit's making tax digital (mtd) articles: practical UK tax guidance, worked examples, and links to the right free calculator for each topic.
Making Tax Digital (MTD) for Income Tax is HMRC's move away from the annual Self Assessment return towards quarterly digital record-keeping, and it's being phased in for sole traders and landlords based on income thresholds. This section explains who has to comply, when their start date kicks in, and what digital records you'll actually need to keep — because getting caught out unprepared is far more stressful than getting ahead of it.
If you're not sure whether MTD applies to you yet, use our MTD Checker to find your mandatory start date, or grab the free MTD-ready expense spreadsheet to start keeping compatible digital records now, before your deadline arrives.
Self Assessment Checklist 2026/27: Documents, Deadlines & Steps
Everything you need to gather before filing your tax return. All documents, deadlines, and step-by-step filing guidance for 2026/27.
ExpensesAllowable Expenses That Side Hustlers Forget to Claim
Common business expenses that self-employed people and side hustlers miss out on. Stop overpaying tax by claiming everything you are entitled to.
MTDMTD for Sole Traders: Thresholds & Deadlines 2026/27
Do you need Making Tax Digital for Income Tax? Real thresholds, quarterly deadlines, and how to get ready.
MTDMTD for Landlords: Rental Income Thresholds 2026/27
How gross rental income counts towards the MTD thresholds, and what changes for your record-keeping.
MTDMTD Quarterly Deadlines 2026/27: The Exact Dates
7 August, 7 November, 7 February, 7 May — the exact submission dates plus the Final Declaration deadline.
MTDMTD: Spreadsheet vs Accounting Software
Which is right for Making Tax Digital? Real pros, cons and costs compared.
MTD ToolMTD Income Threshold Checker
Free tool: check if your combined income means you need Making Tax Digital, and from when.
MTDMTD Final Declaration Explained
What replaces the old Self Assessment return once you're in MTD for Income Tax — how it differs from quarterly updates and when it's due.
MTDWhat Happens If I Miss an MTD Quarterly Deadline?
The penalty points system, the 2026/27 soft landing, and what to do if you're already late.
MTDDo I Need MTD If I'm Employed and Self-Employed?
How having a PAYE job alongside self-employment or rental income affects your MTD obligations.
MTDMTD Digital Record-Keeping: What You Need
What compliant digital records actually look like, and what still trips people up.
MTD ToolMTD Penalty Points Calculator
Estimate your penalty points and fixed penalties for missed quarterly updates, including the 2026/27 soft landing.