UK: MTD for Income Tax Self Assessment — what to prepare

Summary

Making Tax Digital (MTD) changes how some taxpayers keep records and submit updates. Scope and dates evolve—use GOV.UK as the source of truth.

1. Digital records

Move from shoebox PDFs to structured ledgers: sales, purchases, VAT if registered, and bank feeds where possible.

2. Software

Choose HMRC-recognised bridging or full products early; migration mid-year is painful.

3. Sources

• GOV.UK — MTD for Income Tax