SelfSubmit is designed to help you stay compliant with HMRC Making Tax Digital requirements. You remain responsible for ensuring the information you submit is accurate.
Making Tax Digital
Ten topic blocks covering income tax, VAT, deadlines, record-keeping, and more — each links to two full HMRC-aligned guides.
MTD for Income Tax & MTD for VAT
Making Tax Digital for Income Tax (MTD ITSA) means keeping digital records and sending quarterly updates to HMRC, then a final declaration. VAT-registered businesses must keep digital VAT records and submit VAT Returns using compatible software.
MTD Deadlines & Quarterly Updates
MTD adds quarterly update deadlines during the tax year, plus Self Assessment payment and final declaration dates. Four updates per year summarise your income and expenses — they are not your final tax calculation.
Self-Employed MTD & Landlord MTD
Self-employed traders above the income threshold must join MTD for Income Tax and report trading income digitally. UK property landlords may need MTD for Income Tax when rental income is above the threshold.
Business Types & Income Sources
Sole traders, partnerships, and landlords can all be in scope for MTD — rules depend on income and how you trade. You may have several income streams — each may need to be recorded separately under MTD.
Record Keeping & Digital Records
You must keep digital records of income and expenses that support your quarterly updates and tax return. Records must be digital, complete, and preserved — paper alone is not enough for MTD.
Allowable Expenses & Tax Calculations
You can deduct allowable business expenses from income — they must be wholly and exclusively for trade. HMRC calculates tax due based on your updates and final declaration — understand estimates vs final bills.
Final Declaration & MTD Sign Up
After the tax year ends you confirm your full income and pay any remaining tax — this replaces the main SA return for MTD users. Sign up for Self Assessment first, then register for MTD for Income Tax when required.
HMRC Approved Software & HMRC Online Services
You must use functional compatible software that can send MTD updates to HMRC securely. Your Government Gateway account lets you view tax, authorise software, and manage HMRC online.
MTD Exemptions & Penalties & Fines
Some people cannot use digital tools and may qualify for an exemption from MTD — most businesses must comply. Late quarterly updates, late final declarations, and late payment can all lead to HMRC penalties.
Agent Services & Help & Support
Accountants and tax agents can submit MTD updates on your behalf if you authorise them in HMRC online services. HMRC offers web guidance, webinars, and helplines — get help early if you are unsure.
Stay informed
Practical guides and HMRC-aligned updates to help you stay on top of Making Tax Digital.
MTD guides
HMRC requires digital records, quarterly updates during the tax year, and a final declaration. From April 2026, many self-employed people and landlords with qualifying income over £50,000 must follow MTD ITSA.
Important dates
Quarterly update deadlines depend on your accounting period. You must still meet Self Assessment payment dates (31 January and 31 July where applicable) and file your final declaration on time.
Quarterly updates
Before each HMRC deadline: confirm your digital records are complete, summarise income and allowable expenses, and submit through MTD-compatible software. Quarterly updates are not your tax bill.
Eligible sole traders and landlords must keep digital records and report through compatible software. SelfSubmit provides structured monthly income and expense recording to support that process.
What MTD involves
Thresholds and start dates are set by HMRC. For official eligibility details, see GOV.UK Making Tax Digital for Income Tax.
