Guidance for sole traders, landlords, and agents to sign up early to use HMRC's new way to report self-employment and property income and expenses for the tax year 2025 to 2026. 

• Introduction

  About Making Tax Digital for Income Tax, who needs to use it and by when, and what to expect after you sign up. 

• Signing up 

  Check if you or your client can sign up early, how to choose the right software and authorise a tax agent and software.

• After you sign up

  How to access your new Making Tax Digital for Income Tax service and dedicated support. 

• Create digital records

  How to create and store digital records of your self-employment and property income and expenses for Making Tax Digital for Income Tax. 

• Send quarterly updates

  How and when to send quarterly updates and what’s included in them.

• Adjust your self-employmentbusiness and property income

  How to make adjustments after you have sentsending your final quarterly update.

• SubmitFinalise your taxIncome returnTax position

  How to submit your Self Assessment tax return while using Making Tax Digital for Income Tax.

• If your circumstances change

  How to add and cease your income sources, adjust payments on account, amend a submitted return, or catch up on digital records and quarterly updates. 

• Help and support

  Find help, including from HMRC, if you need it.