Welcome to our MTD Hub - Making Tax Digital (MTD) is the biggest change to UK tax reporting in a generation. From April 2026, sole traders and landlords earning over £50,000 must submit income and expense updates to HMRC quarterly, rather than filing a single annual tax return. The threshold drops further in subsequent years, meaning MTD will eventually affect most self-employed people and property owners across the UK.
For Scottish taxpayers, there is an added layer of complexity - Scotland's six income tax bands mean your software must be set up correctly from the start. At Facts & Figures, we are helping businesses and individuals across Edinburgh and Glasgow get MTD-ready with the right software, the right processes, and the right support. Browse our latest MTD guidance below, or get in touch to arrange a conversation.
From April 2026, Making Tax Digital becomes mandatory for sole traders and landlords earning over £50,000. Here's what Scottish business owners need to know — and why the Scottish tax system adds an extra layer of complexity.
Making Tax Digital will come into force from 2026 onwards, and HMRC have released some further guidance for Income Tax customers.
