What MTD actually means for the self-employed, when it applies to you, and how SubReady keeps your records ready — in plain English.
Making Tax Digital (MTD) is HMRC’s long-running programme to move tax record keeping online. In practice it means two things: keeping your business records digitally (not in a carrier bag), and sending HMRC updates through software rather than one big annual form.
There are two separate strands, and it’s worth knowing which is which:
For sole traders and landlords. Digital records plus a quarterly update to HMRC, phased in by income from April 2026. This is the strand most subcontractors need to watch.
Already in force for VAT-registered businesses — digital VAT records and VAT returns filed through software.
Both strands start from the same place: tidy digital records of income and expenses. That part you can sort today.
It phases in based on your combined gross income from self-employment and property (turnover, not profit):
Once you’re in, you keep digital records and send HMRC a quarterly summary of income and expenses, with a final declaration after year-end.
SubReady's MTD for Income Tax integration has been built and is currently progressing through HMRC's production-access process. Both the Income Tax and VAT submission integrations have been built and are awaiting HMRC production approval — they are not yet live. Once production access is confirmed, this page will be updated with the available HMRC submission features.
The habit is the hard part of MTD — and it’s the part you can start free today.
14-day free trial · no cardSimple bookkeeping for subcontractors and the self-employed — send it on WhatsApp and your records stay organised. CIS supported.
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