# MTD Match

> Independent UK service that explains Making Tax Digital (MTD) for Income Tax and matches sole traders and landlords with up to 3 qualified UK accountants. Free for the public; not affiliated with HMRC; general information, not tax advice. Updated 26 October 2026.

Every page below has a plain Markdown copy at the same address ending in `.md` (for example https://mtdmatch.uk/blog/what-is-making-tax-digital.md). All guides in one file: https://mtdmatch.uk/llms-full.txt. Please cite the normal page address, not the .md copy.

## Key facts (as of 26 October 2026)

- MTD for Income Tax applies to sole traders and landlords whose qualifying income is over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, and is planned for over £20,000 from April 2028.
- Qualifying income is gross self-employment turnover plus gross property income, before expenses, taken from the tax return two years earlier. The April 2027 group is decided by the 2025/26 return, due 31 January 2027.
- Those in scope keep digital records in HMRC-recognised software, send quarterly updates (due 7 August, 7 November, 7 February and 7 May) and file a final declaration by 31 January after the tax year.
- Partnerships and limited companies are not currently in MTD for Income Tax. Joint owners count their own share of the rent.
- Quarterly updates don't change when tax is paid: still 31 January, plus payments on account on 31 January and 31 July where they apply.
- Typical accountant fees for MTD: about £30–£60 a month for a sole trader and £25–£50 for a landlord with 1–3 properties (published UK price lists, checked October 2026).

## Tools

- [Am I affected? 60-second MTD check and accountant matching](https://mtdmatch.uk/): free, up to 3 accountants, no obligation
- [Free PDF guide to Making Tax Digital](https://mtdmatch.uk/free-guide.html)

## General guides

- [From till to tax bill: your working year in accountant language](https://mtdmatch.uk/blog/accounting-terms-plain-english.html): Turnover, drawings, allowable expenses, quarterly update, final declaration – what each term means, in the order it happens to you.
- [What is Making Tax Digital for Income Tax? A plain-English guide](https://mtdmatch.uk/blog/what-is-making-tax-digital.html): Making Tax Digital in five minutes: who it applies to, what changes, what stays the same, and the dates for 2026, 2027 and 2028.
- [Making Tax Digital from April 2027: are you in at £30,000?](https://mtdmatch.uk/blog/mtd-30000-threshold-april-2027.html): From 6 April 2027, sole traders and landlords with over £30,000 of qualifying income must use MTD. How to check, and what to do before April.
- [Qualifying income: why MTD counts your takings, not your profit](https://mtdmatch.uk/blog/turnover-vs-profit.html): Many sole traders think MTD won’t apply because their profit is low. The threshold is based on gross takings and rent. Here’s how to work it out.
- [Making Tax Digital deadlines for 2026/27 (and how to never miss one)](https://mtdmatch.uk/blog/mtd-deadlines-2026-27.html): Every MTD quarterly update deadline for the 2026/27 tax year, the final declaration date, and when tax is actually paid.
- [Making Tax Digital penalties: points, fines and late payment](https://mtdmatch.uk/blog/mtd-penalties.html): How the points-based late submission penalties and late payment penalties work under Making Tax Digital for Income Tax.
- [MTD: do it yourself with software, or use an accountant?](https://mtdmatch.uk/blog/mtd-software-or-accountant.html): Doing Making Tax Digital yourself vs using an accountant: time, cost, risk and what to ask before you choose.
- [Employed with a side business or rental? How MTD adds it up](https://mtdmatch.uk/blog/side-income-and-mtd.html): Have a job plus self-employed or rental income? Your wages don’t count for MTD, but side takings and rent are added together. Examples inside.
- [What does a UK accountant do? Core services and specialist extras](https://mtdmatch.uk/blog/what-uk-accountants-do.html): The services almost every UK accounting firm offers, the specialist work only some do, and how to tell which kind of firm you need.

## Guides by trade

- [Making Tax Digital for barbers: chair rent, tips and quarterly updates explained](https://mtdmatch.uk/blog/mtd-for-barbers.html): Self-employed barber taking over £30,000? Making Tax Digital applies from April 2027. What counts as income, what you can claim and what to do each quarter.
- [Making Tax Digital for beauticians, nail and lash techs explained](https://mtdmatch.uk/blog/mtd-for-beauticians.html): Beauty therapist, nail tech or lash and brow artist? How Making Tax Digital works for you: what counts as income, what you can claim, and quarterly updates.
- [Making Tax Digital for hairdressers: chair rent, colour and quarters](https://mtdmatch.uk/blog/mtd-for-hairdressers.html): Self-employed hairdresser renting a chair or working mobile? What counts towards the MTD threshold, what you can claim and what to do each quarter.
- [Making Tax Digital for massage and holistic therapists](https://mtdmatch.uk/blog/mtd-for-massage-therapists.html): Self-employed massage, sports or holistic therapist? What counts towards the Making Tax Digital threshold, what you can claim and what to do each quarter.
- [Making Tax Digital for personal trainers: gym rent and online coaching](https://mtdmatch.uk/blog/mtd-for-personal-trainers.html): Self-employed PT or fitness instructor? How Making Tax Digital works with gym rent, block bookings, online coaching and classes – and what you can claim.
- [Making Tax Digital for tattoo artists: booth rent, deposits and quarters](https://mtdmatch.uk/blog/mtd-for-tattoo-artists.html): Tattoo or piercing artist renting a booth? How Making Tax Digital works with deposits, cash, booth rent and conventions, and what you can claim.
- [Making Tax Digital for dog walkers, pet sitters and groomers](https://mtdmatch.uk/blog/mtd-for-dog-walkers.html): Dog walker, pet sitter or groomer taking over £30,000? MTD for Income Tax applies from April 2027. What counts as income and what you can claim.
- [Making Tax Digital for cleaners: regulars, Airbnb changeovers and MTD](https://mtdmatch.uk/blog/mtd-for-domestic-cleaners.html): Self-employed cleaner taking over £30,000? MTD for Income Tax applies from April 2027. What counts as income, what you can claim and what to do each quarter.
- [Making Tax Digital for gardeners: green waste, van costs and MTD](https://mtdmatch.uk/blog/mtd-for-gardeners.html): Self-employed gardener or landscaper over £30,000? MTD applies from April 2027. What counts as income, what you can claim and what to do each quarter.
- [Making Tax Digital for handymen: materials, odd jobs and MTD](https://mtdmatch.uk/blog/mtd-for-handymen.html): Self-employed handyman taking over £30,000? MTD for Income Tax applies from April 2027. What counts as income, what you can claim and what to do each quarter.
- [Making Tax Digital for window cleaners: rounds, cash and MTD](https://mtdmatch.uk/blog/mtd-for-window-cleaners.html): Window cleaner with a round taking over £30,000? MTD for Income Tax applies from April 2027. What counts, what you can claim and what to do each quarter.
- [Making Tax Digital for childminders: funded hours, home costs and MTD](https://mtdmatch.uk/blog/mtd-for-childminders.html): Registered childminder taking over £30,000? MTD for Income Tax applies from April 2027. Funded hours, use of home, food and what to do each quarter.
- [Making Tax Digital for private tutors: platforms, online lessons and MTD](https://mtdmatch.uk/blog/mtd-for-private-tutors.html): Private tutor taking over £30,000? MTD for Income Tax applies from April 2027. In-person, online and platform income, what you can claim and quarterly updates.
- [Making Tax Digital for self-employed carers and personal assistants](https://mtdmatch.uk/blog/mtd-for-self-employed-carers.html): Self-employed carer or personal assistant over £30,000? MTD for Income Tax applies from April 2027. What counts, what you can claim and quarterly updates.
- [Making Tax Digital for builders: CIS, gross pay and quarterly updates](https://mtdmatch.uk/blog/mtd-for-builders.html): Self-employed builder or labourer on CIS? MTD counts your gross pay, not what lands in your account. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for carpenters and joiners: CIS and MTD](https://mtdmatch.uk/blog/mtd-for-carpenters.html): Self-employed carpenter or joiner? MTD counts your gross invoices before CIS and before timber costs. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for electricians: CIS, materials and MTD](https://mtdmatch.uk/blog/mtd-for-electricians.html): Self-employed electrician? MTD counts your gross invoices, cable and kit included, before CIS. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for painters and decorators](https://mtdmatch.uk/blog/mtd-for-painters-and-decorators.html): Self-employed painter and decorator? MTD counts your full invoices, paint included, before CIS. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for plumbers and heating engineers](https://mtdmatch.uk/blog/mtd-for-plumbers.html): Self-employed plumber or heating engineer? MTD counts your full takings, boilers and parts included. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for couriers and delivery drivers](https://mtdmatch.uk/blog/mtd-for-delivery-drivers.html): Deliver for Amazon Flex, Deliveroo, Uber Eats or Evri? MTD counts all your app income and tips. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for driving instructors: ADIs and franchises](https://mtdmatch.uk/blog/mtd-for-driving-instructors.html): Self-employed ADI? MTD counts your lesson income before franchise fees and car costs. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for man with a van and removals businesses](https://mtdmatch.uk/blog/mtd-for-man-with-a-van.html): Run a man with a van or small removals business? MTD counts your full takings before van and helper costs. What to record, what to claim and each quarter.
- [Making Tax Digital for taxi drivers: Uber, Bolt and private hire](https://mtdmatch.uk/blog/mtd-for-taxi-drivers.html): Taxi or private hire driver on Uber, Bolt or a local firm? MTD counts gross fares, not payouts. What to record, what to claim and what to do each quarter.
- [Making Tax Digital for content creators, YouTubers and influencers](https://mtdmatch.uk/blog/mtd-for-content-creators.html): YouTuber, TikToker or influencer? How Making Tax Digital treats ad revenue, brand deals, gifted items and overseas platform payments, quarter by quarter.
- [Making Tax Digital for freelance developers and IT contractors](https://mtdmatch.uk/blog/mtd-for-freelance-developers.html): Freelance developer or IT contractor working as a sole trader? How Making Tax Digital applies, why limited companies are outside it, and what you can claim.
- [Making Tax Digital for graphic designers, illustrators and copywriters](https://mtdmatch.uk/blog/mtd-for-graphic-designers.html): Freelance designer, illustrator or copywriter? How Making Tax Digital applies to your fees, platform payments and software, and what each quarter involves.
- [Making Tax Digital for musicians, DJs and performers](https://mtdmatch.uk/blog/mtd-for-musicians.html): Gigging musician, DJ or performer? How Making Tax Digital treats cash gig fees, instruments, PRS royalties and teaching, and what to do each quarter.
- [Making Tax Digital for photographers: deposits, kit and quarterly updates](https://mtdmatch.uk/blog/mtd-for-photographers.html): Self-employed photographer or videographer? See how wedding deposits, camera kit and editing software fit Making Tax Digital, and what to do each quarter.
- [Making Tax Digital for market traders: pitch fees, cash and stock](https://mtdmatch.uk/blog/mtd-for-market-traders.html): Run a market stall or street food van? How Making Tax Digital works for market traders: cash takings, pitch fees, stock and quarterly updates.
- [Making Tax Digital for online sellers: eBay, Etsy, Vinted and Amazon](https://mtdmatch.uk/blog/mtd-for-online-sellers.html): Selling on eBay, Etsy, Vinted, Amazon or TikTok Shop? What counts as trading, what platforms tell HMRC, and how Making Tax Digital works for you.
- [Making Tax Digital for Airbnb and holiday let hosts after FHL](https://mtdmatch.uk/blog/mtd-for-holiday-let-hosts.html): Host on Airbnb, Vrbo or Booking.com? How Making Tax Digital works for holiday lets now FHL rules are gone, plus platform fees and Rent a Room relief.
- [Making Tax Digital for landlords: rent, joint owners and mortgage interest](https://mtdmatch.uk/blog/mtd-for-landlords.html): Buy-to-let landlord with rent over £30,000? How Making Tax Digital works for landlords: gross rent, joint ownership, mortgage interest and repairs.
- [Making Tax Digital for UK residents letting property abroad](https://mtdmatch.uk/blog/mtd-for-overseas-landlords.html): UK resident with a rental flat or villa abroad? Overseas rent counts towards Making Tax Digital. Currency, foreign tax and quarterly updates explained.
- [Making Tax Digital for consultants, coaches and interim professionals](https://mtdmatch.uk/blog/mtd-for-consultants.html): Freelance consultant, coach or interim working as a sole trader? How Making Tax Digital treats day rates, rebilled expenses and travel, quarter by quarter.
- [Making Tax Digital for translators and interpreters](https://mtdmatch.uk/blog/mtd-for-translators.html): Freelance translator or interpreter? How Making Tax Digital treats agency payments, foreign clients, currency conversion and CAT tools, quarter by quarter.

## For businesses

- [Accountant directory: 40,000+ UK accounting, bookkeeping and tax firms by postcode](https://mtdmatch.uk/find-an-accountant.html)
- [For accountants: MTD client introductions](https://mtdmatch.uk/accountants.html)
- [For letting agents: free co-branded MTD guide for landlords](https://mtdmatch.uk/letting-agents.html)

## Official sources

- [Find out if and when you need to use Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax)
- [Work out your qualifying income for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax)
- [Send quarterly updates using Making Tax Digital for Income Tax](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates)
- [Find software that works with Making Tax Digital for Income Tax](https://www.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax)
- [Penalties for Making Tax Digital for Income Tax](https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax)

## About

- [About MTD Match](https://mtdmatch.uk/about.html): who we are, how we are paid, editorial independence
- [How we research and update our guides](https://mtdmatch.uk/methodology.html): sources, how estimates are worked out, corrections

## Optional

- [Terms of use](https://mtdmatch.uk/terms.html)
- [Privacy notice](https://mtdmatch.uk/privacy.html)
- [Lead terms for accountants](https://mtdmatch.uk/lead-terms.html)
- [Claim or remove a directory listing](https://mtdmatch.uk/claim-listing.html)