Making Tax Digital for Income Tax introduces new reporting requirements for many sole traders and landlords. Below are answers to some of the most common questions about MTD, including who it applies to, what records must be kept, and how quarterly reporting works.
If you're new to Making Tax Digital, you may also find our MTD timeline, our short guide to MTD for Income Tax, and our MTD preparation checklist helpful.
Will fully funded training, Employer NI savings and new government incentives, apprenticeships are becoming an increasingly attractive option for SMEs looking to recruit or develop talent in 2026.
