It changes how income and expenses are reported
MTD for Income Tax is a digital reporting approach for self-employment and property income rather than the older one-return-only mindset.
Guide
What is Making Tax Digital for Income Tax?
Use this page to understand the basic shape of MTD in plain English before going deeper into thresholds, deadlines, records, and software.
It uses compatible commercial software
Users need software that can handle digital records, quarterly updates, and the year-end return stage.
It introduces quarterly updates
Instead of only thinking about tax once a year, users need to work in a more regular reporting rhythm.
Year-end work still matters
Quarterly updates are not the whole story. The year-end return/finalisation stage still matters as well.
Quick summary
MTD for Income Tax is a system where people in scope use compatible software to keep digital records, send quarterly updates, and complete the year-end return process in a more structured digital way.
This site is a practical guide and planning resource. It is not official HMRC software and it is not tax advice.
Good next step
Check who needs to use MTD next, because not everyone starts at the same time.