Simple Assessment is a method of assessing income tax due in certain straightforward cases where a Self Assessment tax return is not required and where tax cannot be collected via the Pay As You Earn (also known as PAYE) system.

As Making Tax Digital is such a significant change to the way that some people will need to report their tax information, this page sets out where you can find more information and covers all our frequently asked questions. 

The new Making Tax Digital rules apply to you once your income from self-employment and/or property letting exceeds the relevant Making Tax Digital threshold, unless you are exempt. On this page we look at what happens if your income falls below the relevant Making Tax Digital threshold ...

As well as keeping digital records and filing quarterly updates each year, you will also be required to complete an end of year tax return under Making Tax Digital. This must be done digitally, using compatible third party software. We explain more about this process below. 

Making Tax Digital for Income Tax will require taxpayers to maintain their business records digitally using compatible software. This page explains the requirements and includes information on factors taxpayers should consider when choosing software. 

This guidance looks at some specific areas you need to consider if you are a landlord and will be reporting your property income and expenses under Making Tax Digital. It is important to note that the actual tax rules for calculating rental profits are not changing under Making Tax Digital.