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LaytonsChartered
Accountants

Making Tax Digital, without the headache.

The biggest change to Self Assessment in decades is here. If you’re a sole trader or landlord, we’ll check whether you’re affected, get you set up and file your quarterly updates for you.

Check if I’m affectedDownload our MTD guide

When it applies

It depends on your qualifying income.

That’s your total self-employment and property income before expenses. Wages, pensions and dividends don’t count.

Now live Over £50,000 From 6 April 2026, based on your 2024/25 tax return.
Next Over £30,000 From 6 April 2027, based on your 2025/26 tax return.
Then Over £20,000 From 6 April 2028, based on your 2026/27 tax return.

MTD checker

Are you affected? Three quick questions.

Answer below and we’ll tell you whether Making Tax Digital for Income Tax applies to you, and when.

1What kind of income do you have?
2Roughly how much comes in each year, before expenses?

Add your self-employed turnover and rental income together. For jointly owned property, use your share.

3How do you keep your records now?
Your result

Answer the questions to see if you’re affected.

It takes less than a minute. Nothing you choose here is saved or sent to us.

A quick guide, not tax advice. HMRC decides using the qualifying income on your tax return, and some people are exempt, for example if they can’t use digital tools.

What changes for you

Digital recordsIncome and expenses kept digitally. A simple spreadsheet is fine.
Quarterly updatesA summary sent to HMRC every three months.
Final declarationReplaces your tax return, still due by 31 January.

How we help

We do the digital part for you.

  • Checking whether, and when, you’re affected
  • Working from your spreadsheets, so there’s no new system to learn
  • Signing you up with HMRC
  • Filing your quarterly updates
  • Your year-end final declaration
  • Making Tax Digital for VAT, too

Common questions

Is it based on profit or turnover?

Turnover. It’s your gross self-employment and property income before expenses, so you can be caught even if your profit is well below the threshold.

I have a job and a rental property. Does my salary count?

No. Only self-employment and property income count towards the threshold. Your wages are ignored.

Do I need to buy accounting software?

Not necessarily. Your records need to be digital, but a simple spreadsheet is enough. We use our own software to send your quarterly updates to HMRC, so you don’t need to buy or learn a new system.

Not sure if it affects you?

Get in touch and we’ll tell you where you stand, free of charge.

Check if I’m affected

Related services

Personal tax→VAT→Accounts production→