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Who needs to use Making Tax Digital for Income Tax

Check who Making Tax Digital (MTD) for Income Tax applies to in AccountsPrep.

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Written by Brian Windsor
Updated over 2 weeks ago

MTD for Income Tax applies to individuals registered for Self Assessment who receive income from self-employment, property, or both.


Who it applies to

  • Sole traders

  • Landlords

  • Sole traders with property income


How HMRC applies the threshold

HMRC uses your combined qualifying income from self-employment and property to determine if you need to follow Making Tax Digital rules.

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