Practice guides for MTD for Income Tax
Five short briefings aimed at accountants and bookkeepers. Every claim below is drawn from GOV.UK guidance and linked. This is operational information — not tax advice.
Not tax advice. Confirm each client’s position with HMRC letters, the GOV.UK checker and your professional judgement.
1. Who needs MTD (and when)
£50k / £30k / £20k bands, HMRC letters and what still sits on Self Assessment.
2. Quarterly updates for practices
What is sent, standard vs calendar periods, soft landing in 2026–27.
3. Digital records clients must keep
What must be digital, multi-product linking and landlord shortcuts.
4. Signing up clients as an agent
Agent services account, authorisations and per-client signup.
5. Exemptions & digitally excluded
Automatic exemptions vs applications, and agent applications.