If you are a small business, or landlord listen up! Making Tax Digital for Income Tax comes into effect from April 2026 so it's really important to understand what this means for you and how to prepare. Here's what you need to know... What is Making Tax Digital (MTD)? Making Tax Digital is the Government initiative to digitise the UK tax system. The key requirements of MTD are: Keeping digital records using MTD compatible software File 4 quarterly reports with HMRC using MTD