29 September 2026

MTD changes the bookkeeping workflow, not the need for review

What happened

HMRC guidance says Making Tax Digital for Income Tax applies from 6 April 2026 to qualifying self-employment and property income over £50,000. This is a briefing on an existing rule, not a new announcement today.

Why it matters

An administrative pilot can organise receipt intake and missing-record flags for a bookkeeper. It should not submit a tax return, decide tax treatment or imply that an AI tool makes a business compliant. Check the client’s eligibility and software obligations with a qualified adviser.

Source and scope

Source reviewed 29 September 2026. Provider announcements report provider claims; these are not independent pilot results. Government and documentation briefings identify a rule or practice, not new customer demand.

HMRC / GOV.UK guidance