CM Accountants — Chartered Certified Accountants
Making Tax Digital

Digital records.
A clearer next step.

A short introduction to Making Tax Digital for Income Tax, with direct links to HMRC’s guidance.

Understanding the change

What does it mean
for your business?

Making Tax Digital for Income Tax changes how eligible sole traders and landlords keep records and report income and expenses to HMRC.

01 / CHECK

Know if it applies

Check your qualifying income and start date using HMRC’s guidance. Eligibility and exemptions depend on your circumstances.

02 / PREPARE

Use compatible software

Keep digital records of your self-employment and property income and expenses using software that works with Making Tax Digital.

03 / REPORT

Keep reporting up to date

Send quarterly updates and submit your tax return using compatible software.

Information checked 11 September 2026. Read HMRC’s Making Tax Digital step-by-step guide (opens in a new tab) for current requirements.

Start with a conversation

Not sure where
to begin?

Tell us about your business, how you currently keep your records and any questions you have. We can discuss the support you need and the next steps to explore.

Ask about Making Tax Digital

Good advice starts with
a conversation.

Your first consultation is free, with no obligation.

Let’s talk about your business