MTD is necessary for businesses with turnover over £50000 when it starts this April.

If you’re a sole trader or property landlord, you can choose to have one or more tax agents help you to manage Making Tax Digital for Income Tax.

If you’re an agent, you can ask to be either a main agent or supporting agent for your clients. Each type of agent can view different parts of a client’s records and do different tasks.

For example, a bookkeeper might complete quarterly updates. In this scenario, they are a supporting agent. An accountant might finalise the client’s overall tax position and submit their final tax return. In this scenario, they are a main agent.

Chinte Bookkeeping can act as a supporting agent to complete your quarterly updates.

Sole traders and property landlords

As clients, sole traders and property landlords can:

  • only have one main agent at a time, but any number of supporting agents

  • have a main agent without any supporting agents

  • have supporting agents without having a main agent

  • use more than one agent for Making Tax Digital for Income Tax only — for other tax services, such as Self Assessment, you can only use one agent

Different agents can be appointed for different taxes.


Timeline for MTD:

Jan 26 - SA for 24/25 tax year

April 26 - End of 25/26 tax year. Start of first MTD quarter 26/27 tax year

7 August 2026 - First MTD quarterly update for Apr-Jun quarter

7 Nov 26 - 2nd qtr update

31 Jan 27 - 25/26 self-assessment deadline

7 Feb 27 - 3rd quarter update

7 May 27 - final quarter update

31 Jan 2028 - Deadline for self assessment 26/27 tax year