Making Tax Digital for Income Tax: Get Ready

What's inside

1. Level 1: What MTD for Income Tax Is and What It ChangesFree
   Learn what Making Tax Digital (MTD) for Income Tax is, how it changes the usual yearly Self Assessment return, and why this course is educational only and not tax advice.
2. Level 2: Who Must Join and When: The 2026, 2027, 2028 ThresholdsFree
   Learn the dates you must join, based on qualifying income: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, and over £20,000 from 6 April 2028.
3. Level 3: How Qualifying Income Is Worked Out
   Learn how to work out qualifying income by adding gross income from self-employment and property, and what is left out of the total.
4. Level 4: Not Yet Included, Exemptions and Digital Exclusion
   Learn who does not have to use MTD for Income Tax yet, including partnerships, and how exemptions work, including for people who are digitally excluded.
5. Level 5: Choosing HMRC-Recognised or Bridging Software
   Learn how to choose software that works with MTD for Income Tax: either full record-keeping software or bridging software that links spreadsheets to HMRC.
6. Level 6: Setting Up Compliant Digital Records
   Learn what MTD for Income Tax requires your digital records to hold for each self-employment and property business, and how to set them up correctly from the start.
7. Level 7: Keeping Digital Records Through the Year
   Learn routine habits for recording income and expenses as you go, including digital links, receipts and records shared with others, such as jointly owned property.
8. Level 8: Quarterly Updates and Their Deadlines
   Learn what a quarterly update contains, the standard quarter dates, and the deadlines of 7 August, 7 November, 7 February and 7 May.
9. Level 9: Corrections and Year-End Adjustments
   Learn how to fix mistakes in earlier quarterly updates and how to make year-end adjustments, such as allowances and accounting adjustments, before the final declaration.
10. Level 10: The Final Declaration (and the Removed EOPS)
    Learn how the final declaration, due by 31 January after the tax year, replaces the yearly return, and that the end-of-period statement (EOPS) requirement has been removed.
11. Level 11: Payments on Account and Balancing Payments
    Learn how payments on account and the balancing payment fit around quarterly updates and the final declaration, and why quarterly updates do not change your payment dates.
12. Level 12: Penalty Points for Late Submission
    Learn the points-based penalty system for late submissions, including the 4-point threshold, the £200 penalties, how points expire, and the first-year easement for quarterly updates in 2026-27.
13. Level 13: Late Payment Penalties and Interest
    Learn how late payment penalties and interest work, including the higher rates that apply from the 2027-28 tax year.
14. Level 14: Authorising an Agent and Signing Up Voluntarily
    Learn how to authorise an agent for MTD for Income Tax and how to sign up voluntarily before you have to.
15. Level 15: Your Get-Ready Timetable and Common Mistakes
    Learn to put everything together into a step-by-step timetable for getting ready and to avoid the most common MTD for Income Tax mistakes.
16. Level 16: Final Challenge: MTD for Income Tax End to End Exam
    Apply everything from the course to full case studies, from working out who must join through to penalties, and decide when to see an accountant or tax adviser.

Access

The first 2 levels are free with a free account. Every level, the podcast edition and the AI tutor come with All Access at £4.99/month or any Creator plan — see pricing.

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