M+A Partners HomeMaking Tax Digital for Income Tax – April 2026

You may already have been contacted by us, or directly by HMRC, regarding when Making Tax Digital for Income Tax (MTD for IT) will become mandatory for you. In addition, when issuing 2025 personal tax returns for clients, we have included either an estimated MTD for IT start date or the confirmed implementation date of April 2026.

Here is a reminder of the criteria and start dates:

  • Self-employed individuals and landlords with annual combined business or property income of more than £50,000 – in the year ended 5 April 2025 tax return – from 6 April 2026.
  • Those with annual combined business or property income of more than £30,000 from 6 April 2027.
  • Those with annual combined business or property income of more than £20,000 from 6 April 2028.

Get in touch

If you will be affected and have not yet discussed your approach to MTD for IT with your M+A Partners’ contact, please do get in touch.

We can guide you through the details and ensure you have a personalised plan ready to deal with the new requirements. This includes advising on the selection and setup of compatible software; submitting quarterly updates on your behalf via bridging software (if you wish to continue using Excel spreadsheets); and explaining how we will continue to support you with End-of-Period Statements, which replace the current tax return.

For further guidance, visit our MTD for IT hub on the M+A Partners’ website, where you will find a  factsheet covering the essential steps and a software guide to help you prepare.

Get in contact with your usual M+A Partners’ representative asap, if you have not already agreed a plan with them, if you have a April 2026 start date.

Written by

Mary-Anne Sargeant
Partner
BIO
Mary-Anne joined M+A Partners in 2003 and was made a Partner in the firm in 2006. Mary-Anne and her team are based in our Attleborough office and provide professional accountancy and tax advice for a wide range of clients, from brand new start-ups to well-established family and owner-managed businesses and from private individuals to sole traders, partnerships and corporate clients.

Mary-Anne is a Chartered Tax Adviser and Chartered Accountant and was placed top in the UK when she undertook her Chartered Institute of Tax exams. She is committed to building lasting relationships with clients, based on gaining a clear understanding of their current and future business needs and taxation issues.

With over 20 years’ experience within the profession, Mary-Anne has the knowledge and experience to provide a portfolio of accountancy and taxation services that support the establishment and ongoing development of a business. Working closely with clients to understand their immediate and long-term requirements, she gives knowledgeable advice that caters to each unique set of circumstances.

Mary-Anne provides guidance on all aspects of accountancy and tax, from deciding on the best business structure; making the move to self-employment; setting up a limited company and guiding clients on both how they work as well as their pitfalls; optimising personal and business tax reliefs; assisting with tax planning for private individuals and companies; to of course dealing with the preparation of accounts, tax returns and VAT returns.
EXPERTISE
  • Accounting Services
  • Business Services and Support
  • Business Startups
  • Corporate Taxation
  • Personal Taxation and Private Client
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