Guide your clients through MTD for Income Tax

About the guide

Making Tax Digital for Income Tax will change the way millions of business owners and landlords report their earnings to HMRC. Many of your affected clients will need help to understand what the initiative means for them before the new rules come into effect in April 2026.

To help you guide your clients through this transitional period, we’ve produced a handy four-page PDF for small business owners and landlords. It explains what the Making Tax Digital initiative is and summarises the key developments to date, including the introduction of MTD for VAT.

The guide includes information on who will be affected by MTD for Income Tax and when the new rules come into effect. It explains how those affected will need to keep digital records, submit quarterly updates of their business income and expenses to HMRC and finalise their income at the end of the tax year.

Once you’ve downloaded the guide, you can email it directly to your clients or print it to use as a handout.

The content in this guide is based on HMRC's guides and resources and was last updated by FreeAgent in November 2024.