What is Making Tax Digital?
From 6 April 2026, HMRC is replacing the annual Self-Assessment return for self-employed individuals
and landlords. Starting with those earning over £50,000, under MTD for Income Tax
Self-Assessment (ITSA), you must maintain digital records and submit quarterly updates to HMRC,
plus an End of Period Statement (EOPS) and Final Declaration. That's 5 filings per year.

Sole traders & landlords with gross income above £50,000. CIS subcontractors included.
Threshold drops - significantly more contractors enter the scheme.
Almost all self-employed individuals and landlords will be in scope.