Guides
MTD, explained calmly.
Short, plain-English guides to Making Tax Digital for Income Tax. Every one links to the GOV.UK pages it's based on, and shows when we last checked it.
MTD for landlords: a calm, complete guide
Making Tax Digital for landlords: whether rents count towards the threshold, jointly owned property, SA105 categories, finance costs and how to get ready.
What is Making Tax Digital for Income Tax?
A jargon-free explainer of Making Tax Digital for Income Tax: digital records, quarterly updates, a tax return by 31 January, and what it changes for you.
ThresholdsWho needs MTD, and when? Thresholds and qualifying income
The £50,000, £30,000 and £20,000 thresholds explained, which tax year counts for each, and how to work out your qualifying income (it's before expenses).
DeadlinesQuarterly updates, explained
What a quarterly update is, which dates it covers (standard or calendar quarters), the 7th-of-the-month deadlines, and why each update is cumulative.
SoftwareBridging software and spreadsheets, explained
Keep your spreadsheet: how bridging software links it to HMRC, what 'digital links' means, and how to choose software with HMRC's own finder.
ExemptionsMTD exemptions: who doesn't have to use it
Automatic exemptions, the temporary exemption until April 2027, and how to apply if you're digitally excluded, straight from HMRC's list.
PenaltiesMTD penalties: points, £200 and the 2026–27 soft landing
MTD penalty points explained: none for late quarterly updates in 2026–27 (late tax returns still count), then £200 once you reach four points.