MTD for Income Tax blog — CIS, self assessment & digital records
Guides to Making Tax Digital for Income Tax: quarterly updates, the Construction Industry Scheme for subcontractors, self assessment, UTRs and everything sole traders, landlords and accountants need to stay compliant with HMRC.
Best MTD Bridging Software in 2026: What to Look For
A guide to choosing MTD bridging software in 2026 — how bridging works, who it suits, the features that matter, pricing to expect, and how to keep your spreadsheet while still filing digitally to HMRC.
Best MTD Software for Landlords in 2026: What to Look For
How landlords should choose MTD software in 2026 — handling UK and foreign property, joint ownership, finance-cost relief, multiple properties, and filing quarterly updates and the final declaration to HMRC.
MTD for Income Tax Explained for Sole Traders (2026 Guide)
A plain-English guide to Making Tax Digital for Income Tax for sole traders — who's affected, what changes, what you have to do each quarter, and how to get ready before April 2026.
Best MTD Software for Accountants in 2026: What to Look For
How accountancy practices should choose MTD for Income Tax software in 2026 — multi-client workflow, Agent Services Account integration, client authorisations, bulk filing, pricing per client and data security.
Best MTD Software for CIS Subcontractors in 2026
What CIS subcontractors should look for in MTD software — viewing CIS deductions, handling expenses and refunds, spreadsheet import from contractor statements, and filing quarterly updates and the final declaration.
QuickBooks Alternatives for MTD for Income Tax (2026)
Looking for a QuickBooks alternative for Making Tax Digital for Income Tax? Here's why people switch, the types of alternatives — from bridging tools to purpose-built MTD apps — and how to choose the right one.
How to Sign Up for MTD for Income Tax: Step by Step
A step-by-step guide to signing up for Making Tax Digital for Income Tax — what you need, how to register with HMRC (or through your software or accountant), and what happens after you join.
Xero Alternatives for MTD for Income Tax (2026)
Looking for a Xero alternative for Making Tax Digital for Income Tax? Why people switch, the range of alternatives from bridging tools to purpose-built MTD apps, and how to pick the right fit for a sole trader, landlord or practice.
The Final Declaration: How MTD Replaces the SA100 Tax Return
What the Making Tax Digital final declaration is, how it replaces the old SA100 Self Assessment return, what income you add at year-end, and the crystallisation step that finalises your tax.
MTD Quarterly Update Calendar 2026/27: Every Deadline
The full Making Tax Digital for Income Tax filing calendar for 2026/27 — every quarterly update period and deadline, the final declaration date, and how the optional calendar-quarter election works.
FreeAgent Alternatives for MTD for Income Tax (2026)
Looking for a FreeAgent alternative for Making Tax Digital for Income Tax? Why people switch, alternatives from bridging tools to purpose-built MTD apps, and how to choose if you don't bank where FreeAgent is bundled.
Quarterly Tax Software for MTD: What It Is and How to Choose
What 'quarterly tax software' means under Making Tax Digital, why you now file four times a year, the features that make quarterly updates painless, and how to pick software for quarterly income tax reporting.
What Counts as Digital Records Under MTD?
What HMRC means by 'digital records' for Making Tax Digital for Income Tax — what you must keep, what a spreadsheet does and doesn't satisfy, digital links, and how long to keep records.
Free MTD Software: What's Really Free (and What's Not)
Is there genuinely free MTD software for Income Tax? What 'free' usually means, the catches to watch for, free trials and free tiers, and how to weigh free against the right fit for your business.
Cheapest MTD Software in 2026: How to Pay Less (Sensibly)
How to find the cheapest MTD for Income Tax software in 2026 without cutting corners — bridging vs full software on cost, hidden fees to watch, and how to compare true annual price.
Best MTD Software for Sole Traders in 2026: What to Look For
How to pick MTD-compatible software as a sole trader in 2026 — the features that actually matter, the difference between bridging and full bookkeeping tools, pricing to expect, and red flags to avoid.
How to Choose MTD Software: A 10-Point Checklist
A practical 10-point checklist for choosing Making Tax Digital software — compatibility, income types, security, filing, support and price — so you pick the right tool first time.
Consolidated vs Itemised Expenses in Your MTD Quarterly Update
When you can report a single consolidated expenses figure in a Making Tax Digital quarterly update versus itemising every category, the VAT-threshold rule, and what 'disallowable' amounts mean.
Bridging Software vs Full MTD Software: Which Do You Need?
The difference between bridging software and full MTD bookkeeping software — how each works, who each suits, the pros and cons, and how to decide which is right for your business.
Allowable Expenses for the Self-Employed: A Plain Guide
What counts as an allowable business expense when you're self-employed — the main categories HMRC accepts, what's disallowed, the 'wholly and exclusively' test, and how expenses feed your MTD quarterly updates.
Self-Employed Tax Deductions Checklist (Don't Miss These)
A checklist of commonly missed tax deductions for the self-employed — from home office and mileage to professional subscriptions, bank charges and pension contributions — so you don't pay more tax than you owe.
Cash Basis vs Accruals for MTD: Which Should You Use?
The difference between cash basis and accruals (traditional) accounting for Making Tax Digital, why cash basis is now the default for sole traders, and how to choose the right one for your MTD quarterly updates.
Simplified Expenses and Mileage for the Self-Employed
How HMRC's simplified expenses work — flat rates for vehicle mileage, working from home and living on business premises — when they beat working out actual costs, and how they fit with MTD.
The £1,000 Trading Allowance Explained
What the £1,000 trading allowance is, who can use it, how it interacts with expenses and MTD, and when it's better to claim actual expenses instead.
The £1,000 Property Allowance Explained
How the £1,000 property allowance works for landlords — tax-free rental income, the choice between the allowance and actual expenses, how it sits alongside MTD, and common mistakes.
MTD for Landlords with Multiple Properties
How Making Tax Digital works if you own several rental properties — why they combine into one property business, how quarterly updates work across a portfolio, and record-keeping tips for landlords.
Digital Record-Keeping for MTD: What Counts & What Bridging Software Does
What 'keeping digital records' actually means under Making Tax Digital for Income Tax, what a digital link is, and how bridging software lets you keep using spreadsheets while still filing to HMRC.
Jointly Owned Property and MTD: How to Report Your Share
How landlords report jointly owned property under Making Tax Digital — splitting income and expenses, married couples and the 50/50 default, Form 17, and keeping records for your share only.
Landlord Allowable Expenses: What UK Landlords Can Claim
A plain guide to allowable expenses for UK landlords — repairs vs improvements, letting agent fees, insurance, the finance-cost rules, and what you can't claim — plus how expenses feed MTD quarterly updates.
Section 24: How Mortgage Interest Relief Works for Landlords
A plain-English explanation of Section 24 — why landlords can no longer deduct mortgage interest in full, how the 20% finance-cost tax credit works, who it hits hardest, and how it appears under MTD.
Who Is Exempt from Making Tax Digital for Income Tax?
Who doesn't have to follow MTD for Income Tax: income below the threshold, digitally excluded people, and specific groups HMRC has exempted or deferred — plus how to apply for an exemption.
Furnished Holiday Lettings: What Changed in 2025
The Furnished Holiday Lettings (FHL) regime was abolished from April 2025 — what that means for holiday-let owners, the reliefs you've lost, and how holiday lets now sit within MTD for property.
Cash Basis Is Now the Default: What It Means for You
Since 2024/25 the cash basis is the default way sole traders and partnerships work out profits. What that means, how cash basis differs from accruals, who should opt out, and how it fits MTD.
Payments on Account Explained (And Why MTD Doesn't Change Them)
What payments on account are, how HMRC calculates them, the 31 January and 31 July dates, when you can reduce them, and why Making Tax Digital changes reporting but not when you pay.
MTD for Income Tax Penalties Explained: Points, £200 Fines & the First-Year Easement
How the points-based penalty system works for Making Tax Digital for Income Tax: how points build up, when the £200 fine hits, the first-year easement for 2026/27, and the separate late-payment penalties.
Class 2 and Class 4 National Insurance for the Self-Employed
How self-employed National Insurance works — Class 2 and Class 4, recent changes, who still pays, how it's collected through Self Assessment, and where it sits under MTD.
The VAT Registration Threshold Explained (£90,000)
When you must register for VAT, how the £90,000 rolling threshold works, voluntary registration, and why the VAT threshold matters for MTD income-tax expense reporting.
CIS Gross Payment Status Explained for Subcontractors
What CIS gross payment status is, how it differs from 20% and 30% deductions, the qualifying tests, how to apply, and what it means for cash flow and MTD reporting.
How CIS Refunds Work for Subcontractors
Why so many CIS subcontractors are due a tax refund, how the 20% deduction interacts with your expenses and allowances, and how refunds are claimed and paid under MTD.
MTD for Landlords: How to Report Property Income
How Making Tax Digital for Income Tax works for landlords: which property income counts, combining multiple properties, jointly owned property, UK vs foreign rentals, and what goes in each quarterly update.
Agent Services Account: Setup Guide for Accountants
What an Agent Services Account (ASA) is, why accountants need one for MTD, how to set it up, how it differs from the old agent accounts, and how it links to client authorisations.
How Agents Get MTD Client Authorisation from HMRC
Step by step: how an accountant requests authority to act for a client under MTD, the proof-of-knowledge check, how the client accepts, invitation statuses, and de-authorising a client.
MTD for Accountants: Getting Your Clients Ready
A practical readiness plan for accountancy practices — segmenting clients by threshold, fixing record-keeping habits, choosing software, managing authorisations, and pricing the extra quarterly work.
How to Submit a Quarterly Update for MTD (Step by Step)
A step-by-step walkthrough of submitting a Making Tax Digital quarterly update to HMRC: what figures to enter, how cumulative reporting works, and how to check everything before you file.
HMRC Self Assessment Number (UTR): What It Is and How to Find It
Your HMRC self assessment number is your Unique Taxpayer Reference (UTR). Here's what it is, where to find it, how to get one, and why you need it for Making Tax Digital and CIS.
Bookkeeping Basics for the Self-Employed
A beginner-friendly guide to bookkeeping when you work for yourself — what to record, how often, the habits that make MTD painless, and simple mistakes to avoid.
Separating Business and Personal Finances (And Why It Matters)
Why mixing business and personal money causes tax headaches, how to separate them as a sole trader, what a business bank account does and doesn't need to be, and how clean finances make MTD simple.
Side Hustle Income: When Do You Have to Declare It?
When a side hustle becomes taxable, the £1,000 trading allowance, when you need to register for Self Assessment, how online-platform reporting works, and when MTD might apply.
Estimating Your Tax Bill Under MTD (So There Are No Surprises)
How to estimate your income tax and National Insurance through the year using your MTD quarterly figures, why quarterly updates don't calculate tax, and a simple set-aside rule to avoid a January shock.
MTD for Income Tax Deadlines & Thresholds: 2026, 2027 & 2028
Every Making Tax Digital for Income Tax date and threshold in one place: who joins when, the £50k/£30k/£20k phases, quarterly update deadlines, and the final declaration cut-off.
How to Check Your CIS Deductions Under MTD for Income Tax
A step-by-step guide to checking the CIS deductions HMRC holds against you as a subcontractor, reconciling them with your contractor statements, and getting them right before your final declaration.
MTD for CIS Subcontractors: What Subbies Need to Know for 2026
How Making Tax Digital for Income Tax affects CIS subcontractors (subbies). When you're in scope, what quarterly updates involve, and how your CIS deductions fit into your tax bill.