For the next tax year if you have an income of more than £50,000 for the year you will need to use the Making Tax Digital service from 2026. What this means for our clients is that a digital software must be used from 2026 (no more manual accounts) and that the accounting figures for your self assessment must be sent to HMRC quarterly.
As a registered HMRC agent, LC Bookkeeping can file the quarterly figures on your behalf.
This does not mean you have to pay the tax quarterly that will still remain as July and January if you need to make payments on account.
Who will need to use the service from 6 April 2026
You’ll need to use Making Tax Digital for Income Tax from 6 April 2026 if all of the following apply. You:
are an individual registered for Self Assessment
get income from self-employment or property, or both, before 6 April 2025
have a qualifying income of more than £50,000 in the 2024 to 2025 tax year
