Tax
7 min read
Making Tax Digital for income tax: what changes in April 2026
Sole traders and landlords above the income threshold now keep digital records and send quarterly updates. Here is what that means in practice.
Who it applies to
If you are self-employed or a landlord and your qualifying income is above the threshold, you now need to keep digital records and send HMRC a short update every quarter. The threshold falls in later years, so more people will join over time.
What a quarterly update is
It is a summary of income and expenses, not a tax return. It is sent from compatible software, and the final figures are still confirmed once a year.
What you need to do
Choose software that suits the way you work, connect your bank feed, and record receipts as you go. We set this up with you in a single session and then send the updates on your behalf.
The upside
Up-to-date records mean you see your likely tax bill during the year, not after it. Most clients find that alone is worth the change.