Eligibility and start date ↗
Who must use MTD, phased thresholds, first-return timing and HMRC’s official checker.
Official sources
Go directly to the relevant HMRC guidance.
These GOV.UK pages are the authoritative starting point. Links open in a new tab so this guide remains available.
Source directory last checked: 23 October 2026.
Work out qualifying income ↗
What counts, what is excluded and how property and multiple businesses are treated.
Exemptions ↗
Automatic, permanent and temporary exemptions and applications for digital exclusion.
Choose compatible software ↗
Capabilities to check, free and paid products, spreadsheets and multiple products.
Sign up for MTD for Income Tax ↗
Mandatory and voluntary sign-up, eligibility, preparation and information required.
Send quarterly updates ↗
What is sent, update periods, deadlines, corrections and estimated tax.
Create digital records ↗
Required income and expense records and supporting-document retention.
Penalties ↗
Quarterly updates, tax returns, late payments and the 2026 - 27 transitional position.
Penalties for volunteers ↗
The commitments accepted during voluntary sign-up, submission points, late payment and later mandatory use.
Complete HMRC step-by-step guide ↗
The full HMRC guidance collection from preparation through the annual return.
MTD for VAT
Official VAT sources
MTD for VAT collection ↗
HMRC’s entry point for businesses, agents, software and the statutory notice.
VAT Notice 700/22 ↗
Digital record keeping, compatible software, digital links, exemptions and examples.
Find compatible VAT software ↗
HMRC’s recognised software finder, including bridging products.
How to send a VAT return ↗
Normal MTD software filing and the different routes for exemption, deregistration or insolvency.
Apply for an MTD for VAT exemption ↗
Who may qualify, information HMRC requires and how decisions and appeals work.
When to register for VAT ↗
The registration test, taxable turnover and voluntary registration.
VAT return and payment deadlines ↗
The usual one-calendar-month-and-seven-days rule and the VAT online account.
Annual Accounting Scheme deadlines ↗
Annual return, interim-payment and balancing-payment dates.
Late VAT returns ↗
Penalty points, thresholds, £200 penalties and the returns that are not affected.
Late VAT payment ↗
Current penalty stages, Time to Pay and action to prevent further charges.
Correct VAT errors ↗
The two correction methods, monetary tests, records and formal notification.