Digital record-keeping notice for Making Tax Digital for Income Tax

From April 2026, Making Tax Digital (MTD) for Income Tax, will apply to relevant persons (unincorporated businesses and landlords) with business or property income, or both, over £50,000. It will apply to those with income over £30,000 from April 2027.

The Income Tax (Digital Requirements) Regulations 2021, as amended by The Income Tax (Digital Requirements) (Amendment) Regulations 2024, set out the requirements with which relevant persons must comply under Making Tax Digital for Income Tax. These include requirements to use software compatible with Making Tax Digital for Income Tax to create digital records of their business income and expenses.

This digital record-keeping notice sets out the requirements for how specific customer groups can comply with the record-keeping obligations. These are:

• joint property-owners
• customers with turnover below the VAT registration threshold
• retailers