The Income Tax (Digital Obligations) Regulations 2026
UK | Active
This instrument brings Making Tax Digital (MTD) obligations for Income Tax into
effect from 1 April 2026. Affected taxpayers (unincorporated businesses and
landlords) must keep their records digitally and use MTD‑compatible software to send
HMRC quarterly updates of income and expenses and file their annual Self
Assessment tax return.
| Category | Industries | Standards | Link |
|---|---|---|---|
| Finance | All | View Legislation |
Additional Data
| Employee Threshold | Turnover Threshold |
|---|---|
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