Who will be affected and when?
- April 2026 – qualifying income over £50,000
- April 2027 – qualifying income over £30,000
- April 2028 – qualifying income over £20,000
Therapists above the threshold will need to keep digital records and submit quarterly updates to HMRC using MTD‑compatible software.
Qualifying income includes self‑employment and/or property income.
HMRC Guidance and Links
The following are links to resources to help you navigate the changes and updates:
Making Tax Digital
Overview
Check if and when
you must use MTD
HMRC webinars and videos
HMRC provides short videos and online webinars to help explain Making Tax Digital and what is required. Live sessions are also available, covering how to prepare, what steps to take, and what to expect once registered. Some webinars are designed for landlords, with further sessions on penalty changes expected from autumn 2025: Click Here.
Software Finder Tool
An interactive tool allowing you to filter by criteria that are important to your situation to identify suitable and compatible products for your circumstances, some of which are free products: Click Here.
Apply for a digital exemption
It’s useful to note some taxpayers are automatically exempt from Making Tax Digital, for example, if they do not have a National Insurance number or are Lloyd’s members (for underwriting income only). Others may apply for a digital exemption if it is not reasonable for them to use compatible software to keep records or submit information to HMRC. HMRC guidance explains who is exempt and how to apply: Click Here.
What should therapists do now?
The following are a few things to tick off on the list…
- Estimate your annual income
- Check your MTD start date using the eligibility checker
- Speak to your accountant or bookkeeper
- Allow time to become confident using digital systems
Frequently Asked Questions
1. I work part‑time – does MTD still apply to me?
Yes. MTD applies based on income, not hours worked.
2. Do I need an accountant?
No, but many therapists choose to use one for support and reassurance.
3. How often will I report to HMRC?
Quarterly updates plus an annual final declaration.
4. Are there free software options?
Yes, depending on your circumstances. Use the HMRC software finder.
5. What if I struggle with technology?
You may appoint an agent or apply for a digital exemption.