How Letting Agent Statements Work Under MTD
How landlords using letting agents should handle agent statements under MTD. Covers net vs gross recording, timing issues, and digital record requirements.
MTD Income Tax
Opting Out of MTD: When You Can Leave
You can leave MTD if your qualifying income falls below the threshold for three consecutive years. Learn the exit rules and process.
Exemptions and Deferrals from MTD Income Tax
Complete list of MTD Income Tax exemptions and deferrals. Covers foster carers, digital exclusion, Power of Attorney, non-UK residents, and how to apply.
Cash Basis vs Accruals Under MTD
Cash basis is the default for MTD if turnover is under £150,000. Learn the difference between cash basis and accruals and which suits your quarterly reporting.
MTD for Multiple Income Sources
If you have a sole trade and rental property, MTD means 8 quarterly updates per year. Learn how multiple income sources work under Making Tax Digital.
What MTD Income Tax Will Actually Cost You
The real cost of MTD compliance: software from free to £15/month, accountant fees £75-£125/quarter, setup costs, and time investment compared to current Self Assessment.
Agent Authorisation for MTD Income Tax
How your accountant registers you for MTD Income Tax through the Agent Services Account. Covers 64-8 transfers, digital handshake, and what you need to do.
All MTD Deadlines: Key Dates 2026 to 2028
Every Making Tax Digital deadline from April 2026 to 2028: quarterly update dates, Final Declaration deadline, payment dates, and all three phase start dates.
The Final Declaration: What Replaces Self Assessment
The MTD Final Declaration replaces Self Assessment: what information it includes, the 31 January deadline and how it works alongside quarterly updates.
MTD Soft Landing Period: What It Actually Means
What the Making Tax Digital soft landing period covers and what it does not: quarterly update points are waived in year one, but payment penalties still apply.
