--- title: What is Making Tax Digital (MTD)? (UK) description: Originally introduced by legislation in 2017, MTD is the UK government / HMRC’s plans to digitalise the tax system. On the positive side this means there is far less manual paperwork, making it easier --- [Skip to content](https://support.standardledger.co/knowledge/what-is-making-tax-digital-mtd-uk#main-content) ![](https://support.standardledger.co/hs-fs/hubfs/Standard%20Ledger%20Logo_RGB_transparent.png?height=40&name=Standard%20Ledger%20Logo_RGB_transparent.png) Open main navigation Close main navigation - [Contact us](mailto:support@standardledger.co) [Contact us](mailto:support@standardledger.co) Hi, how can we help you? - There are no suggestions because the search field is empty. 1. [Knowledge Base](https://support.standardledger.co/knowledge?hsLang=en) 2. [UK ARTICLES](https://support.standardledger.co/knowledge/uk-articles?hsLang=en) # What is Making Tax Digital (MTD)? (UK) Originally introduced by legislation in 2017, MTD is the UK government / HMRC’s plans to digitalise the tax system. On the positive side this means there is far less manual paperwork, making it easier for everyone to stay on top of things.  It does mean there is less "wiggle room" in the way things are reported, and, collectively, businesses and accountants need to be right on top of the timeliness and accuracy of the information captured and reported to the HMRC. Luckily, [Xero are all over this](https://www.xero.com/uk/programme/making-tax-digital/). Xero has been "born in the cloud" and have made it easy to immediately lodge your VAT returns, right within Xero.  As an accounting firm that were originally born in Australia , and is exclusively working with Xero as a Gold Partner, we've been part of this digital, cloud based way of working for years now #notyourregularaccountant ;) **Making Tax Digital for Self Assessment** MTD for ITSA was due to start in 2024 but was [delayed to 2026](https://www.xero.com/uk/programme/making-tax-digital/making-tax-digital-delay/). Under MTD for ITSA, [sole trade businesses](https://www.xero.com/uk/programme/making-tax-digital/making-tax-digital-for-the-self-employed/) and [landlords](https://www.xero.com/uk/programme/making-tax-digital/landlords-property-income/) will need to **keep and maintain digital records** and use **MTD compatible software** to **manage, track and send updates to HMRC**. Sole traders and landlords earning above £50,000 will need to comply with MTD for ITSA rules from April 2026. Sole traders and landords earning above £30,000 will follow in April 2027 We'll continue to work with our clients as [Xero are already trialling Self Assessment](https://www.xero.com/uk/programme/making-tax-digital/income-tax-self-assessment/) **More information** - [Overview of Making Tax Digital](https://www.gov.uk/government/publications/making-tax-digital/overview-of-making-tax-digital) \[HMRC\] - [Making Tax Digital](https://www.xero.com/uk/programme/making-tax-digital/)\[xero\] - [STARTUP FOUNDER INFORMATION](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#main-content) - [Startup Funding](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#startup-funding) - [CONTACTING STANDARD LEDGER](https://support.standardledger.co/knowledge/contacting-standard-ledger?hsLang=en) - [OUR BOOKKEEPING SERVICES](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#main-content) - [Bookkeeping Services](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#bookkeeping-services) - [Dext for Supplier invoices and Employee Expenses](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#dext-for-supplier-invoices-and-employee-expenses) - [OUR PAYROLL SERVICES](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#main-content) - [Employers](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employers) - [Employees](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employees) - [OUR TAX SERVICES](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#main-content) - [Activity Statements](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#activity-statements) - [Tax Returns](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#tax-returns) - [OUR CFO SERVICES](https://support.standardledger.co/knowledge/our-cfo-services?hsLang=en) - [OUR FINANCIAL MODELING SERVICES](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#main-content) - [Financial model usage guidelines](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#financial-model-usage-guidelines) - [OUR R&D TAX INCENTIVE SERVICES (Australia)](https://support.standardledger.co/knowledge/our-rd-tax-incentive-services-australia?hsLang=en) - [OUR GRANT SERVICES](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#main-content) - [Top Grants](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#top-grants) - [OUR VALUATION SERVICES](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#main-content) - [How we prepare your valuations](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#how-we-prepare-your-valuations) - [OUR ACCOUNTS PAYABLE SERVICES](https://support.standardledger.co/knowledge/our-accounts-payable-services?hsLang=en) - [ACCOUNTING](https://support.standardledger.co/knowledge/accounting?hsLang=en#main-content) - [Xero](https://support.standardledger.co/knowledge/accounting?hsLang=en#xero) - [Accounting / Bookkeeping Articles](https://support.standardledger.co/knowledge/accounting?hsLang=en#accounting-bookkeeping-articles) - [PAYROLL](https://support.standardledger.co/knowledge/payroll?hsLang=en#main-content) - [Payroll articles](https://support.standardledger.co/knowledge/payroll?hsLang=en#payroll-articles) - [TAX and COMPLIANCE](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#main-content) - [Structure](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#structure) - [Key dates and How PAYG and GST work](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#key-dates-and-how-payg-and-gst-work) - [ATO information](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#ato-information) - [Income and deductions](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#income-and-deductions) - [UK ARTICLES](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#main-content) - [Company setup and operations](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#company-setup-and-operations) - [Payroll](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#payroll) - [VAT](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#vat) - [Raising Capital](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#raising-capital) Need support? email support@standardledger.co © 2026 Standard Ledger