---
title: "Free guide: Making Tax Digital for Income Tax in plain English – MTD Match"
description: "Free 21-page PDF: who Making Tax Digital applies to, quarterly updates, how to pay, penalties and checklists – in plain English. Updated October 2026."
url: https://mtdmatch.uk/free-guide.html
last_updated: 2026-10-26
language: en-GB
publisher: MTD Match (independent; not affiliated with HMRC)
---

# Making Tax Digital, explained in plain English.

Since April 2026 sole traders and landlords over £50,000 send HMRC an update every quarter. **From April 2027 it’s anyone over £30,000.** Our free guide explains why it’s happening, whether it applies to you, and exactly what to do.

- Why the tax system is changing
- The £50k, £30k and £20k thresholds
- Every deadline for 2026/27 and 2027/28
- How and when you pay – and if you can’t
- The new penalty points, step by step
- Software or accountant? Checklists
- Official HMRC videos and 28 sources

## What’s inside

1. **MTD at a glance** – the five-minute version.
2. **Why the tax system is changing** – the tax gap, the history since 2015, and what critics say.
3. **Are you in?** Qualifying income, worked examples and HMRC’s checking tool.
4. **Exemptions** – automatic ones, and applying as “digitally excluded”.
5. **What changes and what doesn’t** – digital records, quarterly updates, the tax return.
6. **Deadlines calendar** for 2026/27 and 2027/28.
7. **How and when you pay** – payments on account, ways to pay, payment plans.
8. **The new penalty system** – points, percentages and the first-year easement.
9. **Ten steps to get ready**, software vs accountant, special situations and myths.
10. **Printable checklists**, official HMRC videos (with QR codes), glossary and sources.

General information based on GOV.UK guidance as at 26 October 2026, not tax advice. MTD Match is not affiliated with HMRC.