Major changes are coming to the UK tax system. Starting April 2026, Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) becomes mandatory for many self-employed individuals and landlords. This essential fact sheet breaks down the rollout timeline, eligibility thresholds for 2026 and 2027, and the new requirements for digital record-keeping and quarterly updates. Stay ahead of HMRC’s digital transformation and ensure your business or practice is compliant.