Making Tax Digital for Income Tax requires affected taxpayers to keep digital records and send details of their income and expenditure to HMRC every quarter (known as a quarterly update). This page explains what digital record keeping means and explains the process for filing quarterly ...

Making Tax Digital for income tax is a new way of reporting and recording income and expenses if you are self-employed and/or receive property income, and for completing your annual tax return. You need to begin following the new rules once your gross income (sometimes called qualifying income) is ...

Not everyone is required to follow the new Making Tax Digital for income tax rules, even if their gross income exceeds one of the Making Tax Digital thresholds. There are various exemptions and deferrals that apply, and we explain these below. 

Making Tax Digital for income tax affects individuals who have specific types of income above a certain threshold. This guidance covers who must use the new Making Tax Digital reporting system. 

Making Tax Digital for income tax is a new system for recording and reporting income and expenses for some people who are self-employed and/or receive property income, and for completing their annual tax return.

Adjusted net income is a calculation of income used to identify the amount of some tax allowances and/or whether you or your partner will need to pay the high income child benefit charge.