{
 "cite": {
  "title": "Making Tax Digital for Income Tax — plain-English answers sourced to GOV.UK",
  "url": "https://mtdfacts.co.uk/answers",
  "publisher": "Axion Labs — MTD Facts",
  "checked": "2026-08-14",
  "dataset": {
   "version": "2026-08-14",
   "fixity": "sha256-140fd6ed7fe3418f830ba47e2fab7611ca3ed72e7e1d2138fba518e6fe0a0cf7"
  },
  "source": {
   "name": "GOV.UK and HMRC guidance on Making Tax Digital for Income Tax",
   "url": "https://www.gov.uk/"
  },
  "rule": null,
  "license": "free to quote with the URL"
 },
 "notice": "Free with attribution — the citation object in this response says how. Building on this endpoint? Write to hello@getaxionlabs.com (a person answers) and tell us the endpoint or field you need; we build it.",
 "site": "MTD Answers",
 "description": "Plain-English answers on UK Making Tax Digital for Income Tax, sourced from GOV.UK/HMRC guidance.",
 "checked": "14 August 2026",
 "licence": "Free to use with attribution and a link to https://mtdfacts.co.uk",
 "operator": {
  "name": "Axion Labs",
  "email": "hello@getaxionlabs.com"
 },
 "disclaimer": "General information about UK tax rules, not tax advice. Your own circumstances and HMRC's official guidance govern your position. If you are unsure, speak to an accountant or contact HMRC.",
 "count": 35,
 "windows": "applies_from and applies_to are the tax-year bounds each answer holds for (ISO dates; applies_to null when open-ended), derived from the years the answer itself names; the answer page prints the same window in words.",
 "answers": [
  {
   "slug": "what-is-mtd-for-income-tax",
   "url": "https://mtdfacts.co.uk/what-is-mtd-for-income-tax",
   "question": "Making Tax Digital for Income Tax: what it is, and what changes",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "A legal requirement to keep your self-employment and property records in software and send HMRC a short summary every 3 months — on top of a tax return, not instead of one.",
   "summary": "Making Tax Digital for Income Tax changes how sole traders and landlords record and report income. Three things change: your records move into software, you send four summaries a year, and your tax return is filed from that same software.",
   "sources": [
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: submit your tax return (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return"
    }
   ],
   "faq": [
    {
     "question": "Is a quarterly update a tax return?",
     "answer": "No. HMRC describes quarterly updates as summaries of income and expenses, not tax returns. You still submit one tax return a year by 31 January."
    },
    {
     "question": "Do I pay tax every quarter under MTD?",
     "answer": "No. Making Tax Digital does not change when you pay tax or the dates payments are due."
    },
    {
     "question": "Do all self-employed people have to go digital?",
     "answer": "No — it turns on gross income, so you are brought in only when your qualifying income from self-employment and property is above the threshold for that phase, and below it you carry on filing a tax return as before."
    },
    {
     "question": "What will Making Tax Digital mean?",
     "answer": "In practice it means keeping your business records digitally, sending a summary of income and expenses to HMRC four times a year, and finishing the year with a final declaration instead of assembling everything once."
    },
    {
     "question": "Can I avoid Making Tax Digital?",
     "answer": "Not as a preference: the ways out are the exemptions, which are either automatic — qualifying income at or below the lowest threshold, or no National Insurance number — or applied for, as being digitally excluded is."
    },
    {
     "question": "How much do I need to earn to make tax digital?",
     "answer": "It is gross income rather than profit that decides it, and the qualifying-income threshold steps down through the phase-in, so the figure that applies to you depends on which tax year brings you in."
    }
   ]
  },
  {
   "slug": "mtd-deadlines",
   "url": "https://mtdfacts.co.uk/mtd-deadlines",
   "question": "What are the Making Tax Digital deadlines?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Quarterly updates are due 7 August, 7 November, 7 February and 7 May. The tax return stays at 31 January.",
   "summary": "There are only five dates in the MTD year: four quarterly update deadlines and the tax return deadline. They are the same for everyone, whichever update periods you use.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: submit your tax return (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return"
    }
   ],
   "faq": [
    {
     "question": "Are the MTD deadlines the same for everyone?",
     "answer": "Yes. The update deadlines are 7 August, 7 November, 7 February and 7 May, whether you use standard or calendar update periods."
    },
    {
     "question": "Does MTD change the 31 January tax return deadline?",
     "answer": "No. You must submit your tax return by 31 January following the end of the tax year, as before."
    }
   ]
  },
  {
   "slug": "who-has-to-use-mtd-in-2026",
   "url": "https://mtdfacts.co.uk/who-has-to-use-mtd-in-2026",
   "question": "Do I have to use Making Tax Digital from April 2026?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Yes, if your combined gross self-employment and property income on your 2024 to 2025 tax return was over £50,000.",
   "summary": "The April 2026 start applies to sole traders and landlords registered for Self Assessment whose qualifying income was over £50,000 on the tax return for 2024 to 2025. It is already in force.",
   "sources": [
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Act now: 864,000 sole traders and landlords face new tax rules in two months (HMRC news, 5 February 2026)",
     "url": "https://www.gov.uk/government/news/act-now-864000-sole-traders-and-landlords-face-new-tax-rules-in-two-months"
    },
    {
     "title": "436,000 sole traders and landlords make their tax digital (HMRC news, 12 August 2026)",
     "url": "https://www.gov.uk/government/news/436000-sole-traders-and-landlords-make-their-tax-digital"
    },
    {
     "title": "Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax"
    },
    {
     "title": "Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/check-what-to-do-if-hmrc-has-signed-you-up-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Is the £50,000 threshold based on profit or turnover?",
     "answer": "Turnover. Qualifying income is total self-employment and property income before expenses."
    },
    {
     "question": "Which tax year decides whether I start in April 2026?",
     "answer": "The 2024 to 2025 tax return. If qualifying income on it was over £50,000, you are in from 6 April 2026."
    }
   ]
  },
  {
   "slug": "mtd-30000-threshold-2027",
   "url": "https://mtdfacts.co.uk/mtd-30000-threshold-2027",
   "question": "When does the £30,000 MTD threshold start?",
   "applies_from": "2027-04-06",
   "applies_to": null,
   "short_answer": "6 April 2027, tested on qualifying income over £30,000 on your 2025 to 2026 tax return.",
   "summary": "The second phase of Making Tax Digital brings in sole traders and landlords with qualifying income over £30,000, from 6 April 2027. The income tested is on the tax return for 2025 to 2026 — the return due by 31 January 2027.",
   "sources": [
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Sign up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    }
   ],
   "faq": [
    {
     "question": "Which tax return decides the April 2027 start?",
     "answer": "The 2025 to 2026 tax return. Qualifying income over £30,000 on that return means MTD from 6 April 2027."
    },
    {
     "question": "Can I join MTD before April 2027?",
     "answer": "Yes. You can sign up voluntarily for the current tax year or the next one."
    }
   ]
  },
  {
   "slug": "mtd-20000-threshold-2028",
   "url": "https://mtdfacts.co.uk/mtd-20000-threshold-2028",
   "question": "When does the £20,000 MTD threshold start?",
   "applies_from": "2028-04-06",
   "applies_to": null,
   "short_answer": "6 April 2028, tested on qualifying income over £20,000 on your 2026 to 2027 tax return.",
   "summary": "The final announced phase reduces the mandation threshold to £20,000 from April 2028. Below £20,000, you are automatically exempt.",
   "sources": [
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    },
    {
     "title": "Reduction of the mandation threshold from £30,000 to £20,000 from April 2028 (HMRC policy paper)",
     "url": "https://www.gov.uk/government/publications/making-tax-digital-for-income-tax-self-assessment-reducing-the-mandation-threshold-from-30000-to-20000-from-april-2028/reduction-of-the-mandation-threshold-from-30000-to-20000-from-april-2028"
    },
    {
     "title": "Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Am I exempt from MTD if I earn under £20,000?",
     "answer": "If your qualifying income is £20,000 or less you are automatically exempt and do not need to apply. You still file a Self Assessment tax return as normal."
    },
    {
     "question": "Which return decides the April 2028 start?",
     "answer": "The 2026 to 2027 tax return."
    }
   ]
  },
  {
   "slug": "qualifying-income",
   "url": "https://mtdfacts.co.uk/qualifying-income",
   "question": "What counts as qualifying income for MTD — and what does not?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Gross self-employment income plus gross property income, before any expenses. Nothing else counts.",
   "summary": "Qualifying income is <strong>gross</strong> — the money that came in before any expenses — and you add your self-employment and your property together, not one at a time. That is the part that catches people: two businesses that are each under the threshold can be over it added up. Foreign lets count too, and they are a separate property business with its own quarterly updates.",
   "sources": [
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Does my salary count towards MTD qualifying income?",
     "answer": "No. Employment (PAYE) income is excluded. Only gross self-employment and property income count."
    },
    {
     "question": "Is qualifying income before or after expenses?",
     "answer": "Before. It is turnover, taken from the tax return you submitted in the previous tax year."
    }
   ]
  },
  {
   "slug": "quarterly-updates-explained",
   "url": "https://mtdfacts.co.uk/quarterly-updates-explained",
   "question": "What is a quarterly update and what do I actually send?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Category totals for your income and expenses, generated by your software. No adjustments, no receipts, no tax return.",
   "summary": "A quarterly update is the smallest part of Making Tax Digital, and the part people most overestimate. Your software adds up the digital records you have already created and sends the totals.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    }
   ],
   "faq": [
    {
     "question": "Do I send receipts to HMRC under MTD?",
     "answer": "No. HMRC does not receive individual digital records such as receipts or invoices — only category totals."
    },
    {
     "question": "Do I have to send an update if I had no income that quarter?",
     "answer": "Yes. If you had no income or expenses in the period you must still send the quarterly update to tell HMRC."
    }
   ]
  },
  {
   "slug": "7-november-deadline",
   "url": "https://mtdfacts.co.uk/7-november-deadline",
   "question": "What is the 7 November MTD deadline?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Your second quarterly update of the tax year, covering 6 April to 5 October (or 1 April to 30 September on calendar periods).",
   "summary": "7 November is the deadline for the second quarterly update of the tax year. Like every update, it is cumulative — it covers everything from the start of the tax year to the end of the period, not just the second quarter.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "What period does the 7 November MTD update cover?",
     "answer": "6 April to 5 October on standard update periods, or 1 April to 30 September on calendar update periods."
    },
    {
     "question": "What happens if I miss the 7 November deadline?",
     "answer": "For the 2026 to 2027 tax year there are no penalty points for late quarterly updates, but you must still send the update before you can submit your tax return."
    }
   ]
  },
  {
   "slug": "7-february-deadline",
   "url": "https://mtdfacts.co.uk/7-february-deadline",
   "question": "What is the 7 February MTD deadline?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Your third quarterly update, covering 6 April to 5 January (or 1 April to 31 December on calendar periods).",
   "summary": "7 February is the third quarterly update deadline. It lands a week after the 31 January tax return deadline, which is the single most common source of confusion in the MTD year.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: submit your tax return (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return"
    }
   ],
   "faq": [
    {
     "question": "Is 7 February the tax return deadline?",
     "answer": "No. The tax return deadline is 31 January. 7 February is the third quarterly update deadline, for the tax year currently running."
    }
   ]
  },
  {
   "slug": "7-may-deadline",
   "url": "https://mtdfacts.co.uk/7-may-deadline",
   "question": "What is the 7 May MTD deadline?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Your fourth and final quarterly update for the tax year that ended the previous month.",
   "summary": "7 May closes the tax year's quarterly updates. It is the one update that falls in the following tax year, and it is the one you are most likely to need to resend.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: submit your tax return (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return"
    }
   ],
   "faq": [
    {
     "question": "Can I resend a quarterly update?",
     "answer": "Yes. HMRC expects the fourth quarterly update to be resent where you need to correct records, add joint-property expenses or claim Rent-a-Room relief after the year end."
    }
   ]
  },
  {
   "slug": "standard-or-calendar-update-periods",
   "url": "https://mtdfacts.co.uk/standard-or-calendar-update-periods",
   "question": "Standard or calendar update periods — which should I use?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Match your accounting period: 5 April year end &rarr; standard, 31 March year end &rarr; calendar. The deadlines are identical either way.",
   "summary": "MTD has two kinds of update period. The choice does not change your deadlines and does not change your tax. It only changes which days the periods start and end on.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "The Income Tax (Digital Obligations) Regulations 2026, regulation 11 (legislation.gov.uk)",
     "url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/11/made"
    }
   ],
   "faq": [
    {
     "question": "Can I switch between standard and calendar update periods?",
     "answer": "You can withdraw a calendar quarters election at any time under SI 2026/336 reg 11(3). If you give notice before filing any update for the tax year you are in, the election ends with the previous year and you are on standard periods now; if you give it after filing an update, calendar periods still cover the whole of that year and standard periods start from the next one."
    },
    {
     "question": "Do calendar update periods have different deadlines?",
     "answer": "No. The deadlines are 7 August, 7 November, 7 February and 7 May either way."
    },
    {
     "question": "If I switch back to standard periods, does my first period start on 6 April?",
     "answer": "No. Where a calendar quarters election had effect for the previous tax year, reg 12(2)(a) sets the relevant start date at 1 April in that previous tax year — so your first standard update period starts five days before the new tax year does."
    }
   ]
  },
  {
   "slug": "mtd-penalties",
   "url": "https://mtdfacts.co.uk/mtd-penalties",
   "question": "What are the penalties for missing MTD deadlines?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "One point per missed submission. At 4 points you get a £200 penalty, then £200 for each further miss.",
   "summary": "Making Tax Digital replaces the old late-filing penalties with a points system, for both quarterly updates and your tax return. A single slip does not cost you money.",
   "sources": [
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    }
   ],
   "faq": [
    {
     "question": "How much is the MTD late submission penalty?",
     "answer": "£200, charged when you reach 4 penalty points, and £200 again for each further missed deadline."
    },
    {
     "question": "Do penalty points expire?",
     "answer": "Below the 4-point threshold, each point is removed automatically 24 months after the missed deadline. At or above the threshold you must file on time for 12 months and clear any outstanding submissions from the previous 24 months."
    }
   ]
  },
  {
   "slug": "no-penalties-first-year",
   "url": "https://mtdfacts.co.uk/no-penalties-first-year",
   "question": "Are there really no penalties for late quarterly updates in 2026/27?",
   "applies_from": "2026-04-06",
   "applies_to": "2027-04-05",
   "short_answer": "Correct &mdash; no penalty points for late quarterly updates in the 2026 to 2027 tax year. Late tax returns and late payments are not covered.",
   "summary": "HMRC has confirmed a first-year concession, but it is narrower than the way it is usually repeated. It covers one thing only: penalty points for late quarterly updates in 2026 to 2027.",
   "sources": [
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Sign up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Is there a penalty for a late MTD quarterly update in 2026/27?",
     "answer": "No penalty points apply to late quarterly updates for the 2026 to 2027 tax year. Penalties still apply to late tax returns and late payments."
    }
   ]
  },
  {
   "slug": "late-payment-penalties",
   "url": "https://mtdfacts.co.uk/late-payment-penalties",
   "question": "What are the new late payment penalties under MTD?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Nothing up to 15 days late. Then 3% at day 15, 3% again at day 30, plus 10% a year charged daily from day 31.",
   "summary": "Late payment penalties changed at the same time as late filing, and they are not points based — each late payment is charged on its own. The percentages step up in the second year.",
   "sources": [
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Do MTD late payment penalties apply to payments on account?",
     "answer": "No. They apply to balancing payments and amounts due after an amendment or assessment, not to payments on account."
    },
    {
     "question": "How much is the MTD late payment penalty?",
     "answer": "Nothing up to 15 days. For 2026 to 2027: 3% of the tax owed at day 15, 3% again at day 30, and an annual rate of 10% charged daily from day 31 for up to 2 years."
    }
   ]
  },
  {
   "slug": "mtd-software",
   "url": "https://mtdfacts.co.uk/mtd-software",
   "question": "Making Tax Digital software: what counts, and what costs £0",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Only software on HMRC's recognised list. Free versions exist, but usually with limits. HMRC has no software of its own.",
   "summary": "There is no HMRC app. Every MTD submission goes through commercial software that has been through HMRC's recognition process, and HMRC does not recommend any product.",
   "sources": [
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Find software that works with Making Tax Digital for Income Tax (HMRC tool)",
     "url": "https://www.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    }
   ],
   "faq": [
    {
     "question": "Does HMRC have its own free MTD software?",
     "answer": "No. HMRC works with commercial software providers instead. Free third-party products exist but may limit how much you can use them."
    },
    {
     "question": "Can I use two different software products for MTD?",
     "answer": "Yes, but only one product per submission, and you must digitally link the products you use."
    },
    {
     "question": "What's the best software for Making Tax Digital?",
     "answer": "We rank no product and take no commission, so in place of a winner you get the priced list, the condition attached to each free version, and the provider page every price was read from."
    },
    {
     "question": "How much does software for Making Tax Digital cost?",
     "answer": "It runs from nothing at all to an annual full-plan price among the products we priced, and every figure sits beside the provider page it came from on our free MTD software page."
    },
    {
     "question": "Can I still use Excel for MTD?",
     "answer": "Yes, if bridging software sends the totals out of the spreadsheet and the link between your records and the submission is digital rather than a figure retyped by hand."
    },
    {
     "question": "Is Sage MTD software really free?",
     "answer": "The Sage sole-trader edition states on its own page that it is completely free with no billing, and the condition it prints is that it is aimed at sole traders who are not VAT registered."
    },
    {
     "question": "How much will MTD software cost?",
     "answer": "That depends on which condition you can meet: several recognised products cost nothing for as long as their stated condition holds, and the paid tiers buy bookkeeping features rather than compliance."
    },
    {
     "question": "Does MTD software have to be linked to a bank account?",
     "answer": "Not as a rule &mdash; but on some products the free price is conditional on holding a particular bank account, so a bank link can be what makes a product free rather than what makes it work."
    },
    {
     "question": "Do I have to buy software for MTD?",
     "answer": "You have to use software HMRC recognises, but you do not have to buy it: free versions exist and they are on the same recognised list as the paid ones."
    },
    {
     "question": "Which MTD software is HMRC-approved?",
     "answer": "Only a product on HMRC's recognised list can send anything to HMRC, and the finder on GOV.UK is where you check a specific one &mdash; a spreadsheet, a bank app or an agent's portal cannot submit on its own."
    },
    {
     "question": "What is the cheapest MTD software available?",
     "answer": "The cheapest costs nothing: the free tiers we priced do the Making Tax Digital job in full, and what separates them is the condition each attaches, not the cost."
    }
   ]
  },
  {
   "slug": "spreadsheets-and-bridging-software",
   "url": "https://mtdfacts.co.uk/spreadsheets-and-bridging-software",
   "question": "Can I still use spreadsheets under MTD?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Yes &mdash; with bridging software and digital links. What you cannot do is copy and paste.",
   "summary": "Spreadsheets are not banned. They just cannot be the last step. Bridging software connects the spreadsheet to HMRC, and the connection between your records and your submission has to be digital all the way. This page is the rules; if what you want is the priced list of bridging tools, that is on the bridging-software page.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Can I use a spreadsheet for Making Tax Digital?",
     "answer": "Yes, if you use bridging software to make the submissions and your records are connected by digital links rather than copy and paste."
    },
    {
     "question": "Is copy and paste allowed under MTD?",
     "answer": "No. Once a digital record has been sent to HMRC in a quarterly update you must not move it by cut and paste, copy and paste, or by writing it out again elsewhere."
    }
   ]
  },
  {
   "slug": "mtd-for-landlords",
   "url": "https://mtdfacts.co.uk/mtd-for-landlords",
   "question": "MTD for landlords: are you in, which deadline, and what to file",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "All your UK properties are one UK property business &mdash; one set of records, one quarterly update. Foreign property is a second business.",
   "summary": "Landlords are in Making Tax Digital on the same thresholds as sole traders, measured on gross rent before expenses. The record-keeping rules have some landlord-specific detail that saves a lot of unnecessary work.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Do landlords need separate MTD records for each property?",
     "answer": "Not for UK properties — they are one UK property business. Foreign properties need separate digital records for each property, though they form one foreign property business."
    },
    {
     "question": "Is the MTD threshold based on rent before or after expenses?",
     "answer": "Before. Qualifying income is gross property income, added to any gross self-employment income."
    },
    {
     "question": "How is tax changing for landlords in 2026?",
     "answer": "The phase-in starts: a landlord over the first threshold keeps digital records of rent and expenses and sends quarterly updates, then finishes with a final declaration &mdash; the once-a-year return does not disappear, it moves into the software."
    },
    {
     "question": "Do I need an accountant for Making Tax Digital?",
     "answer": "No &mdash; you can sign up and file yourself with recognised software, though an agent can sign you up and file on your behalf through the separate agent route if you would rather."
    },
    {
     "question": "Can I avoid Making Tax Digital?",
     "answer": "Only through an exemption: automatic if your qualifying income is at or below the lowest threshold or you have no National Insurance number, and by application if you are digitally excluded."
    },
    {
     "question": "What is the new tax rule for landlords?",
     "answer": "It is not a new tax but a reporting change &mdash; digital records and quarterly updates for your property income once your gross income passes the threshold for that phase."
    },
    {
     "question": "What is the best MTD software for landlords?",
     "answer": "We name no best product; what a landlord should read first is the foreign-property column, because a let abroad is a separate property business and several provider pages do not say either way whether they handle it."
    },
    {
     "question": "Is there any free MTD software?",
     "answer": "Yes &mdash; eight of the ten recognised products we priced have a version costing nothing, each under its own stated condition."
    },
    {
     "question": "Who is automatically exempt from MTD?",
     "answer": "Qualifying income at or below the lowest threshold, having no National Insurance number, trusts, personal representatives and non-resident companies: none of these needs an application."
    },
    {
     "question": "What are the MTD deadlines for 2026?",
     "answer": "The quarterly update deadlines are 7 August, 7 November, 7 February and 7 May, and the final declaration for the tax year is due by 31 January after it ends."
    },
    {
     "question": "How is tax changing for landlords in April 2026?",
     "answer": "From 6 April the first band of landlords is in scope, so rent and expenses have to be recorded digitally and summarised to HMRC during the year rather than only on the return."
    },
    {
     "question": "Is the new digital tax compulsory?",
     "answer": "It is compulsory once your qualifying income is over the threshold for that phase; below it nothing changes unless you choose to join voluntarily."
    },
    {
     "question": "What is the deadline for Making Tax Digital?",
     "answer": "There is no single deadline: the quarterly updates of a mandated year fall on 7 August, 7 November, 7 February and 7 May, with the final declaration by 31 January."
    }
   ]
  },
  {
   "slug": "mtd-for-sole-traders",
   "url": "https://mtdfacts.co.uk/mtd-for-sole-traders",
   "question": "MTD for sole traders and the self-employed: are you in, and when",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Separate records and separate quarterly updates for each business you run. Qualifying income is all of them added together.",
   "summary": "For sole traders the sharpest edge of MTD is multiple trades. The threshold test combines your businesses; the reporting keeps them apart.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Sign up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Do I send one MTD update for two businesses?",
     "answer": "No. Each self-employment business needs its own digital records and its own quarterly update. Qualifying income, however, is all your businesses added together."
    },
    {
     "question": "Can I get two penalty points for one late deadline?",
     "answer": "No. Only one penalty point per deadline, even with several businesses filing several updates late."
    },
    {
     "question": "Do I need a separate bank account for Making Tax Digital?",
     "answer": "No, a separate business account is not required &mdash; though on some products the free price is conditional on holding a particular bank account, which is a pricing condition rather than a rule."
    },
    {
     "question": "How much will Making Tax Digital cost?",
     "answer": "Signing up costs nothing, and the software can too: free versions of recognised products exist, each with a stated condition attached."
    },
    {
     "question": "Will my accountant do Making Tax Digital?",
     "answer": "An agent can sign you up through the agent route and send the quarterly updates for you, but the duty stays yours, so agree in writing who sends what and by when."
    },
    {
     "question": "What are the new rules for self-employed?",
     "answer": "If you are self-employed with gross income over the threshold for your phase, you keep digital records, send a summary of income and expenses each quarter, and finish with a final declaration."
    },
    {
     "question": "How much does MTD cost?",
     "answer": "Nothing to sign up, and nothing for software if you can meet the condition on one of the free recognised products; the paid plans buy bookkeeping features rather than compliance."
    },
    {
     "question": "What is the best MTD software for sole traders?",
     "answer": "We rank nothing and take no commission &mdash; for a sole trader the two conditions that remove a free tier more often than any other are being VAT registered and needing an agent licence."
    },
    {
     "question": "Do I need to register for MTD with HMRC?",
     "answer": "Yes, signing up is a separate step on GOV.UK, done with your Self Assessment user ID once you have chosen compatible software, and it is free."
    },
    {
     "question": "Will my accountant do my MTD?",
     "answer": "They can, through the agent services route, and they can sign you up as well &mdash; but check whether your product carries an agent licence, because the single-user free tiers do not."
    }
   ]
  },
  {
   "slug": "jointly-owned-property",
   "url": "https://mtdfacts.co.uk/jointly-owned-property",
   "question": "How does MTD work for jointly owned property?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "You can report income only during the year and add the expenses after year end, by resending your fourth update.",
   "summary": "Joint lets get a specific concession in the quarterly update rules, because getting expense figures out of a co-owner four times a year is not always realistic.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    }
   ],
   "faq": [
    {
     "question": "Do I have to report joint property expenses every quarter?",
     "answer": "No. You can report income only in your quarterly updates and add the expenses after the tax year ends by resending your fourth quarterly update."
    }
   ]
  },
  {
   "slug": "mtd-under-20000",
   "url": "https://mtdfacts.co.uk/mtd-under-20000",
   "question": "Do I need Making Tax Digital if I earn under £20,000?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "No. Qualifying income of £20,000 or less is an automatic exemption &mdash; no application, no contact with HMRC.",
   "summary": "This is the clearest line in the whole regime. Below the £20,000 mark you are automatically exempt from Making Tax Digital for Income Tax, permanently, unless your circumstances change.",
   "sources": [
    {
     "title": "Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Reduction of the mandation threshold from £30,000 to £20,000 from April 2028 (HMRC policy paper)",
     "url": "https://www.gov.uk/government/publications/making-tax-digital-for-income-tax-self-assessment-reducing-the-mandation-threshold-from-30000-to-20000-from-april-2028/reduction-of-the-mandation-threshold-from-30000-to-20000-from-april-2028"
    }
   ],
   "faq": [
    {
     "question": "Do I need to tell HMRC I am under the £20,000 MTD threshold?",
     "answer": "No. The exemption for qualifying income of £20,000 or less is automatic — you do not need to contact HMRC or apply."
    }
   ]
  },
  {
   "slug": "mtd-exemptions",
   "url": "https://mtdfacts.co.uk/mtd-exemptions",
   "question": "Who is exempt from Making Tax Digital for Income Tax?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "More people than expected. Some exemptions are automatic, some you must apply for, and some run out in April 2027.",
   "summary": "HMRC's exemptions are spread across categories that are easy to miss: automatic or applied-for, permanent or temporary. This is all of them on one page.",
   "sources": [
    {
     "title": "Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax"
    },
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Are foster carers exempt from Making Tax Digital?",
     "answer": "If you claimed qualifying care relief on your 2024 to 2025 tax return you are automatically exempt for the 2026 to 2027 tax year. That exemption lasts until April 2027."
    },
    {
     "question": "Are partnerships in Making Tax Digital?",
     "answer": "Not currently. HMRC has said it will set out the timeline for partnerships at a later date."
    }
   ]
  },
  {
   "slug": "digitally-excluded-exemption",
   "url": "https://mtdfacts.co.uk/digitally-excluded-exemption",
   "question": "How do I get a digitally excluded exemption from MTD?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "You apply, explaining why it is not reasonable for you to use compatible software. It is not automatic.",
   "summary": "Digital exclusion is the main exemption people have to ask for. HMRC defines it around what is reasonable for you to do, not around whether you own a device.",
   "sources": [
    {
     "title": "Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax"
    },
    {
     "title": "Apply for an exemption from Making Tax Digital for Income Tax if you are digitally excluded (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/apply-for-an-exemption-from-making-tax-digital-for-income-tax-if-you-are-digitally-excluded"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Is the digitally excluded MTD exemption automatic?",
     "answer": "No. It is one of the exemptions you must apply for, providing information about why it is not reasonable for you to use compatible software."
    }
   ]
  },
  {
   "slug": "digital-records",
   "url": "https://mtdfacts.co.uk/digital-records",
   "question": "What counts as a digital record under MTD?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "A record of one income or expense item &mdash; amount, date and category &mdash; created and stored in compatible software.",
   "summary": "A digital record is a per-transaction record, not a monthly total typed into a box. Understanding what has to be digital, and what does not, is where the compliance work actually sits.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    }
   ],
   "faq": [
    {
     "question": "Does MTD mean I can throw away paper receipts?",
     "answer": "No. You must continue to keep the original records or supporting documents you used to prepare your tax return, such as bank statements and invoices."
    },
    {
     "question": "What has to be in a digital record?",
     "answer": "The amount, the date the income was received or the expense incurred, and the category."
    }
   ]
  },
  {
   "slug": "mtd-vs-self-assessment",
   "url": "https://mtdfacts.co.uk/mtd-vs-self-assessment",
   "question": "Does MTD replace Self Assessment?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "No. It adds four quarterly updates and moves the return into software. The 31 January deadline is unchanged.",
   "summary": "The single most common misunderstanding. Making Tax Digital does not abolish the tax return — it changes how the return is prepared and adds four in-year submissions in front of it.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: submit your tax return (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    }
   ],
   "faq": [
    {
     "question": "Does Making Tax Digital replace the Self Assessment tax return?",
     "answer": "No. You still submit one tax return a year by 31 January. MTD adds quarterly updates and moves the return into compatible software."
    },
    {
     "question": "Can I get a tax refund through MTD?",
     "answer": "Not in the tax return itself. You cannot claim a refund in your tax return using MTD for Income Tax."
    }
   ]
  },
  {
   "slug": "how-to-sign-up",
   "url": "https://mtdfacts.co.uk/how-to-sign-up",
   "question": "How do I sign up for Making Tax Digital for Income Tax?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Choose software first, then sign up with your Self Assessment user ID. You need a tax return filed in the last 2 years.",
   "summary": "Signing up is quick, but two conditions stop people at the door and one step has to happen first: choosing the software.",
   "sources": [
    {
     "title": "Sign up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "What do I need to sign up for MTD for Income Tax?",
     "answer": "You must be registered for Self Assessment and have submitted a tax return in the last 2 years, and you should choose compatible software first."
    }
   ]
  },
  {
   "slug": "hmrc-signing-you-up",
   "url": "https://mtdfacts.co.uk/hmrc-signing-you-up",
   "question": "Will HMRC sign me up to MTD automatically?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Yes &mdash; HMRC said it would begin signing up customers who should be using MTD for 2026/27 from September 2026, in stages.",
   "summary": "On 12 August 2026 HMRC announced that it will start signing up people who need to use Making Tax Digital for 2026 to 2027 but have not signed up themselves.",
   "sources": [
    {
     "title": "436,000 sole traders and landlords make their tax digital (HMRC news, 12 August 2026)",
     "url": "https://www.gov.uk/government/news/436000-sole-traders-and-landlords-make-their-tax-digital"
    },
    {
     "title": "Act now: 864,000 sole traders and landlords face new tax rules in two months (HMRC news, 5 February 2026)",
     "url": "https://www.gov.uk/government/news/act-now-864000-sole-traders-and-landlords-face-new-tax-rules-in-two-months"
    },
    {
     "title": "Sign up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Will HMRC sign me up to Making Tax Digital without asking?",
     "answer": "HMRC said on 12 August 2026 that from September 2026 it would begin signing up, in stages, customers who need to use MTD for 2026 to 2027 but have not signed up themselves."
    }
   ]
  },
  {
   "slug": "joining-mtd-voluntarily",
   "url": "https://mtdfacts.co.uk/joining-mtd-voluntarily",
   "question": "Should I join Making Tax Digital voluntarily?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "You can, for this tax year or the next. Volunteers get no penalties for late quarterly updates &mdash; but a lower 2-point threshold on tax returns.",
   "summary": "Volunteering lets you learn the system on an easier setting before your mandatory year, with one trade-off that is easy to miss.",
   "sources": [
    {
     "title": "Sign up for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    }
   ],
   "faq": [
    {
     "question": "Do volunteers get penalties for late MTD quarterly updates?",
     "answer": "No. Penalties do not apply to late quarterly updates while you are volunteering, but late tax returns carry points with a lower 2-point threshold."
    }
   ]
  },
  {
   "slug": "opting-out-of-mtd",
   "url": "https://mtdfacts.co.uk/opting-out-of-mtd",
   "question": "Can I opt out of Making Tax Digital?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Only if your qualifying income has been below the relevant threshold for 3 tax years in a row.",
   "summary": "Opting out is not a preference setting. It becomes available when the numbers say you no longer need to be in.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: if your circumstances change (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change"
    },
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Can I leave MTD if my income drops?",
     "answer": "You can opt out once your qualifying income has been below the relevant threshold for 3 consecutive tax years. You select the option in your HMRC online services account."
    }
   ]
  },
  {
   "slug": "missed-a-quarterly-update",
   "url": "https://mtdfacts.co.uk/missed-a-quarterly-update",
   "question": "I have missed a quarterly update — what happens now?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Send it. For 2026 to 2027 there are no penalty points for a late update &mdash; but you cannot file your tax return until the updates are in.",
   "summary": "A missed update in the first MTD year is recoverable and, in penalty terms, free. What it is not is optional.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "436,000 sole traders and landlords make their tax digital (HMRC news, 12 August 2026)",
     "url": "https://www.gov.uk/government/news/436000-sole-traders-and-landlords-make-their-tax-digital"
    }
   ],
   "faq": [
    {
     "question": "What happens if I miss an MTD quarterly update deadline?",
     "answer": "For the 2026 to 2027 tax year there are no penalty points, but you must still send the update — you cannot submit your tax return until your quarterly updates are sent."
    }
   ]
  },
  {
   "slug": "mtd-with-a-job-or-pension",
   "url": "https://mtdfacts.co.uk/mtd-with-a-job-or-pension",
   "question": "I have a job or a pension as well — how does MTD affect me?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Neither counts towards the threshold. HMRC adds them to your tax return, and they never appear in a quarterly update.",
   "summary": "A job or a pension does not count towards the MTD threshold, and it does not go in a quarterly update. The rule is consistent: only self-employment and property income drives MTD, but everything still lands on the tax return.",
   "sources": [
    {
     "title": "Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/work-out-your-qualifying-income-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/send-quarterly-updates"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: submit your tax return (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/submit-your-tax-return"
    },
    {
     "title": "Penalties for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/penalties-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Does my salary count towards the MTD threshold?",
     "answer": "No. Employment (PAYE) income is excluded from qualifying income, as are pensions, dividends and a partnership profit share."
    }
   ]
  },
  {
   "slug": "free-mtd-software",
   "url": "https://mtdfacts.co.uk/free-mtd-software",
   "question": "Free MTD software: which ones, for whom, and what it costs",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Yes, there is free software. Eight of the ten products we priced have a version that costs &pound;0 &mdash; each one under a condition, and the condition is the part that never reaches the headline.",
   "summary": "Free MTD software exists, and the products that offer it are on HMRC's own recognised list. Each one is free under a condition &mdash; a bank account, a single business, no VAT, a cap on how much you can put through it &mdash; and the condition is the part that does not make it into the headline. This page prints it beside the price, with the provider page we read it on and the time we read it.",
   "sources": [
    {
     "title": "Find software that works with Making Tax Digital for Income Tax (HMRC tool)",
     "url": "https://www.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax"
    },
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    }
   ],
   "faq": [
    {
     "question": "Is there genuinely free MTD software?",
     "answer": "Yes. Of the ten HMRC-recognised products we priced on the provider's own page on 8 September 2026, eight had a version costing £0. Each one attaches a condition — a bank account, a single business, no VAT, or a cap on entries — and the condition is in the table on this page."
    },
    {
     "question": "Why did HMRC's software finder return no free options for me?",
     "answer": "Usually one filter did it: VAT registration, an agent licence, or an income type the free tiers exclude, such as foreign property. Drop the filter that is not actually required of you and look again."
    },
    {
     "question": "Does HMRC have its own free MTD software?",
     "answer": "No. HMRC works with commercial software providers instead, and only a product on its recognised list can send anything to HMRC."
    },
    {
     "question": "Is Sage MTD software really free?",
     "answer": "The Sage sole-trader edition says on its own page that it is completely free with no billing, and the condition it prints is that it is aimed at sole traders who are not VAT registered."
    },
    {
     "question": "What software does HMRC recommend for MTD?",
     "answer": "None: HMRC recognises products and publishes a finder for them, and it says plainly that it does not recommend any product or software provider."
    },
    {
     "question": "Can I still use Excel for MTD?",
     "answer": "Yes, provided bridging software sends the totals out of the spreadsheet and nothing between your records and the submission is retyped by hand."
    },
    {
     "question": "How much will MTD software cost?",
     "answer": "It can be nothing: the table above prices ten recognised products and eight of them have a version costing &pound;0, with the condition printed beside each."
    },
    {
     "question": "What is the best bookkeeping software for a sole trader?",
     "answer": "We do not name a best; the table above gives every price with its condition instead, because for a sole trader the condition &mdash; VAT registration, one business, a cap on entries &mdash; is what decides it."
    },
    {
     "question": "Do sole traders have to use MTD?",
     "answer": "Only once gross self-employment and property income passes the threshold for that phase; below it a sole trader carries on with the tax return alone."
    },
    {
     "question": "Is there any free MTD software that is HMRC-recognized?",
     "answer": "Yes &mdash; the ten products in the table above are on HMRC's recognised list, and eight of them have a version that costs nothing."
    },
    {
     "question": "Can I use Excel spreadsheets for MTD?",
     "answer": "You can keep the spreadsheet; what you cannot do is type the figures into a submission by hand, which is why bridging software exists to make the link digital."
    },
    {
     "question": "What is the best MTD software for sole traders?",
     "answer": "There is no ranking here and no commission taken &mdash; the sole-trader section above sets out the two conditions that most often remove a free tier, and the table shows which products carry them."
    },
    {
     "question": "What is the best free accounting software for sole traders?",
     "answer": "Read the table above by condition rather than by name: a free tier written for sole traders who are not VAT registered is the right one only if you are not VAT registered."
    },
    {
     "question": "Do I need to register for MTD with HMRC?",
     "answer": "Yes, signing up is its own free step on GOV.UK; choose your software first, because you cannot send anything until the product is in place and authorised on your HMRC account."
    },
    {
     "question": "Do I need special software for Making Tax Digital?",
     "answer": "You need software HMRC recognises, which is narrower than special: a spreadsheet alone cannot submit, but a recognised bridging tool sitting over your spreadsheet can."
    },
    {
     "question": "Can I use Excel for Making Tax Digital?",
     "answer": "Yes, with bridging software over the top &mdash; what is required is a digital link between your records and the submission, not a particular kind of record."
    },
    {
     "question": "Does HMRC have access to Xero?",
     "answer": "We have not verified this yet."
    },
    {
     "question": "What is the best free accounting software?",
     "answer": "We take no commission and name no winner; the honest version of that answer is the whole priced list above, ordered by cost, with each free version's condition beside it."
    },
    {
     "question": "Is Sage MTD free?",
     "answer": "The Sage sole-trader edition is stated as free on the provider's own page, with a separate landlord edition linked from that same page."
    },
    {
     "question": "What is the best free accounting software for landlords?",
     "answer": "For a landlord the deciding column is not the price but foreign property, because a let abroad is a separate property business and several product pages do not say whether they cover it."
    },
    {
     "question": "What is the cheapest MTD software for landlords?",
     "answer": "The cheapest is free: the landlord-capable rows in the table above include products costing nothing, and what separates them is the condition attached rather than the price."
    },
    {
     "question": "What is the best accounting software for landlords?",
     "answer": "We rank nothing and take no commission; the landlord rows above give the price, the condition and whether a let abroad is covered, each read on the provider's own page."
    },
    {
     "question": "Which MTD software is HMRC-approved?",
     "answer": "Only products on HMRC's recognised list can send anything to HMRC, and the finder on GOV.UK is where you check a specific one."
    },
    {
     "question": "Does MTD apply to landlords?",
     "answer": "Yes, once your gross property income added to any self-employment income is over the threshold for that phase &mdash; your UK lets are one property business and a let abroad is another."
    },
    {
     "question": "Do I have to buy software for MTD?",
     "answer": "No: you have to use recognised software, and eight of the ten products we priced have a version that costs nothing."
    },
    {
     "question": "Is Hammock HMRC approved?",
     "answer": "We have not verified this yet."
    },
    {
     "question": "How much does MTD software cost?",
     "answer": "From nothing up to an annual full-plan price among the products in the table above, with every figure read on the provider's own page and the time of that reading recorded beside it."
    },
    {
     "question": "What is the least expensive tax preparation software?",
     "answer": "Within the recognised Making Tax Digital products we priced the least expensive costs nothing at all; we have priced no other kind of tax preparation software and do not claim to have."
    },
    {
     "question": "Can I use an Excel spreadsheet for MTD?",
     "answer": "Yes &mdash; keep the workbook and add bridging software, so the totals reach HMRC through a digital link rather than a retyped figure."
    },
    {
     "question": "What is the best free software for preparing and filing Income Tax returns?",
     "answer": "We name no best, and there is one limit worth checking in the table above: not every free product states whether it handles the final declaration as well as the quarterly updates."
    },
    {
     "question": "What software do I need to make my tax digital?",
     "answer": "One product on HMRC's recognised list that covers your income types &mdash; self-employment, UK property, a let abroad &mdash; and, if you want to keep your spreadsheet, one that does bridging."
    },
    {
     "question": "Do I have to buy software for Making Tax Digital?",
     "answer": "Not necessarily: free versions of recognised products exist, and the condition attached to each of them is in the column beside its price above."
    },
    {
     "question": "Which MTD software is best for sole traders?",
     "answer": "No ranking is offered here; the sole-trader section above names the two conditions that most often take a free tier away, which is the part a ranking tends to hide."
    },
    {
     "question": "Does Making Tax Digital affect sole traders?",
     "answer": "Yes, from the phase in which your gross income crosses the threshold &mdash; quarterly updates and digital records, in place of assembling everything once a year."
    },
    {
     "question": "Do I need to buy software for Making Tax Digital?",
     "answer": "Not if you can meet the condition attached to one of the free recognised products; those conditions are printed beside each price above."
    },
    {
     "question": "Is Sage free for sole traders?",
     "answer": "The Sage sole-trader edition is described on its own page as free, and the condition it prints is that it is for sole traders who are not VAT registered."
    },
    {
     "question": "What is the best HMRC-approved MTD software for landlords?",
     "answer": "We approve nothing and rank nothing; for a landlord the useful test is whether the product states that it covers a let abroad, which the table above records for every row."
    },
    {
     "question": "What is the best free software for landlord accounting?",
     "answer": "Read the free rows above against your own lets: a product built for landlords is the better choice only if it also states that it handles the properties you actually have."
    },
    {
     "question": "What is the best free software to submit accounts to HMRC?",
     "answer": "Nothing on this page is a recommendation &mdash; but only a recognised product can submit at all, so start from the finder on GOV.UK and then read the conditions above."
    },
    {
     "question": "What accounting software does HMRC recommend?",
     "answer": "None. HMRC says it does not recommend any product or software provider, and neither do we."
    },
    {
     "question": "What is the best HMRC-approved software for self-assessment tax returns?",
     "answer": "We have not verified this yet."
    },
    {
     "question": "Does Making Tax Digital apply to self-employed?",
     "answer": "Yes, to self-employed people whose gross self-employment and property income is over the threshold for that phase &mdash; sole trader is HMRC's word for the same person."
    },
    {
     "question": "What is the best tax software for self-employed?",
     "answer": "We name no best; the table above holds the price, the condition and the read date for each recognised product instead, which is the part a recommendation usually leaves out."
    },
    {
     "question": "What is the best software for making taxes digital for sole traders?",
     "answer": "There is no winner here on purpose &mdash; the sole-trader section above tells you which conditions to test first, and the table shows which products attach them."
    },
    {
     "question": "What is the best free MTD software for landlords?",
     "answer": "For a landlord the free rows above narrow on one question: does the product state that it handles a foreign let, which is a separate property business with its own quarterly updates."
    },
    {
     "question": "Which MTD software is easiest to use?",
     "answer": "We have not verified this yet."
    },
    {
     "question": "What is the best accounting software for landlords in the UK?",
     "answer": "We rank nothing and take no commission; the landlord rows above give the price, the condition and the foreign-property answer, each read on the provider's own page and dated."
    },
    {
     "question": "Will HMRC provide free software for MTD?",
     "answer": "No &mdash; HMRC has no product of its own and works through commercial providers, so free HMRC software in practice means a recognised third-party product with a free tier."
    },
    {
     "question": "Can I use a FreeAgent for Making Tax Digital?",
     "answer": "The FreeAgent landlord edition is in the table above, and its page states it is free for as long as you hold one of the named bank accounts, with a monthly or annual price otherwise."
    },
    {
     "question": "Do I have to pay for software for Making Tax Digital?",
     "answer": "Not if a free tier fits you: eight of the ten products we priced have a version costing nothing, and the condition on each is printed beside it."
    },
    {
     "question": "How much will accountants charge for MTD?",
     "answer": "We have not verified this yet."
    }
   ]
  },
  {
   "slug": "mtd-bridging-software",
   "url": "https://mtdfacts.co.uk/mtd-bridging-software",
   "question": "MTD bridging software: can I keep my spreadsheet?",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Keep the spreadsheet. Bridging software sends the totals out of it &mdash; the one thing you cannot do is retype them by hand.",
   "summary": "Bridging software is a small tool that takes the totals out of the spreadsheet you already keep and sends them to HMRC. You do not have to move your books into an accounting package. The one thing you cannot do is copy the figures across by hand: the link between your records and your submission has to be digital.",
   "sources": [
    {
     "title": "Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records"
    },
    {
     "title": "Choose the right software for Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/choose-the-right-software-for-making-tax-digital-for-income-tax"
    },
    {
     "title": "Find software that works with Making Tax Digital for Income Tax (HMRC tool)",
     "url": "https://www.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "Can I use a spreadsheet for Making Tax Digital?",
     "answer": "Yes, if bridging software makes the submissions and your records are connected by digital links rather than copy and paste."
    },
    {
     "question": "Is copy and paste allowed under MTD?",
     "answer": "No. Once a digital record has been sent to HMRC in a quarterly update you must not move it by cut and paste, copy and paste, or by writing it out again elsewhere."
    },
    {
     "question": "Is there free bridging software?",
     "answer": "One of the ten products we priced on the provider's own page on 8 September 2026 is free and does both bridging and full record-keeping. The cheapest bridging price we verified on a provider's own page is £30 plus VAT a year."
    },
    {
     "question": "Can I still use bridging software for MTD?",
     "answer": "Yes &mdash; bridging is a recognised route for Income Tax as well, and it exists precisely so that you can keep the spreadsheet you already have."
    },
    {
     "question": "What is the best free bridging software for MTD in the UK?",
     "answer": "We name no best; of the products we priced, the bridging-capable ones include a free option and a low-cost Excel add-in, each with its price and condition read on the provider's own page."
    },
    {
     "question": "Is there bridging software for MTD Income Tax?",
     "answer": "Yes, and the products that do it sit on HMRC's recognised list alongside the full accounting packages &mdash; our priced table marks which type each one is."
    },
    {
     "question": "Can I use Excel spreadsheets for MTD?",
     "answer": "Yes, as long as the totals reach HMRC through a digital link rather than being retyped, which is the whole job bridging software does."
    }
   ]
  },
  {
   "slug": "hmrc-self-assessment-telephone-number",
   "url": "https://mtdfacts.co.uk/hmrc-self-assessment-telephone-number",
   "question": "HMRC self assessment telephone number",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "0300 200 3310, Monday to Friday, 8am to 6pm, closed bank holidays. From outside the UK, +44 161 931 9070.",
   "summary": "One line answers Self Assessment questions, and it is not the line for software faults or for a lost password. This page carries the number GOV.UK publishes, the hours it is open, the written route, and the three things people ring about that can be settled without ringing at all.",
   "sources": [
    {
     "title": "Self Assessment: general enquiries (HMRC contact page)",
     "url": "https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment"
    },
    {
     "title": "Get help from HMRC if you need extra support (GOV.UK guidance)",
     "url": "https://www.gov.uk/get-help-hmrc-extra-support"
    },
    {
     "title": "Self Assessment: online technical support (HMRC contact page)",
     "url": "https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk"
    },
    {
     "title": "File your Self Assessment tax return online (GOV.UK service)",
     "url": "https://www.gov.uk/log-in-file-self-assessment-tax-return"
    },
    {
     "title": "Find your UTR number (GOV.UK guidance)",
     "url": "https://www.gov.uk/find-utr-number"
    },
    {
     "title": "Pay your Self Assessment tax bill: make an online or telephone bank transfer (GOV.UK guidance)",
     "url": "https://www.gov.uk/pay-self-assessment-tax-bill/bank-details"
    },
    {
     "title": "Self Assessment tax returns: deadlines (GOV.UK guidance)",
     "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines"
    },
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "What is the HMRC Self Assessment telephone number?",
     "answer": "GOV.UK publishes 0300 200 3310 for Self Assessment general enquiries, open Monday to Friday, 8am to 6pm, closed bank holidays."
    },
    {
     "question": "Is there a number for calling from abroad?",
     "answer": "Yes. GOV.UK publishes +44 161 931 9070 as the number from outside the UK."
    },
    {
     "question": "Does the Self Assessment line answer Making Tax Digital questions?",
     "answer": "Yes, for signing up and using the service. GOV.UK says technical questions about your software go to the software provider instead."
    }
   ]
  },
  {
   "slug": "register-for-self-assessment-hmrc",
   "url": "https://mtdfacts.co.uk/register-for-self-assessment-hmrc",
   "question": "Register for self assessment HMRC",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Register on GOV.UK. The deadline to tell HMRC is 5 October after the tax year, and the UTR arrives by post afterwards.",
   "summary": "Registering is telling HMRC you need to send a tax return. It is free, it is done in one GOV.UK service, and the thing that catches people out is not the form but the date by which you have to have told them.",
   "sources": [
    {
     "title": "Check how to register for Self Assessment (GOV.UK service)",
     "url": "https://www.gov.uk/register-for-self-assessment"
    },
    {
     "title": "Find your UTR number (GOV.UK guidance)",
     "url": "https://www.gov.uk/find-utr-number"
    },
    {
     "title": "Self Assessment tax returns: deadlines (GOV.UK guidance)",
     "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines"
    },
    {
     "title": "Self Assessment tax returns: penalties (GOV.UK guidance)",
     "url": "https://www.gov.uk/self-assessment-tax-returns/penalties"
    },
    {
     "title": "File your Self Assessment tax return online (GOV.UK service)",
     "url": "https://www.gov.uk/log-in-file-self-assessment-tax-return"
    },
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "When must I register for Self Assessment?",
     "answer": "GOV.UK says to tell HMRC by 5 October following the tax year, if you have not sent a return before."
    },
    {
     "question": "How long does the UTR take?",
     "answer": "You will usually get your UTR by post around 15 days after you register. It takes longer if you live overseas."
    },
    {
     "question": "Does registering cost anything?",
     "answer": "No. The GOV.UK registration service is free, and so is signing up for Making Tax Digital for Income Tax."
    }
   ]
  },
  {
   "slug": "hmrc-self-assessment-bank-account-details",
   "url": "https://mtdfacts.co.uk/hmrc-self-assessment-bank-account-details",
   "question": "HMRC self assessment bank account details",
   "applies_from": "2026-04-06",
   "applies_to": null,
   "short_answer": "Sort code 08 32 10, into HMRC Cumbernauld or HMRC Shipley, with your payment reference.",
   "summary": "Two HMRC accounts take Self Assessment payments, and the thing that decides whether your money lands against your bill is not which one you pick but the reference you put with it. All of it is published on one GOV.UK page.",
   "sources": [
    {
     "title": "Pay your Self Assessment tax bill: make an online or telephone bank transfer (GOV.UK guidance)",
     "url": "https://www.gov.uk/pay-self-assessment-tax-bill/bank-details"
    },
    {
     "title": "Pay your Self Assessment tax bill: overview (GOV.UK guidance)",
     "url": "https://www.gov.uk/pay-self-assessment-tax-bill"
    },
    {
     "title": "Self Assessment tax returns: penalties (GOV.UK guidance)",
     "url": "https://www.gov.uk/self-assessment-tax-returns/penalties"
    },
    {
     "title": "Self Assessment: general enquiries (HMRC contact page)",
     "url": "https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment"
    },
    {
     "title": "Find out if and when you need to use Making Tax Digital for Income Tax (HMRC guidance)",
     "url": "https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax"
    }
   ],
   "faq": [
    {
     "question": "What sort code do I use to pay Self Assessment?",
     "answer": "GOV.UK publishes sort code 08 32 10 for both HMRC accounts."
    },
    {
     "question": "Which account do I pay into, Cumbernauld or Shipley?",
     "answer": "Your bill tells you which account to pay into. GOV.UK says that if you do not have a bill, or you are not sure, you can pay into either account."
    },
    {
     "question": "What reference do I use?",
     "answer": "Use your 11-character payment reference: your 10-digit Unique Taxpayer Reference followed by the letter K."
    }
   ]
  }
 ],
 "receipt": {
  "v": "answer-receipt/v1",
  "policy": "axion-receipt/v1: sha256 over the body minus this receipt, dataset 2026-09-02, fields as served",
  "key_id": "mtdfacts-answer-2026-09-06",
  "alg": "Ed25519",
  "payload_sha256": "341e115fac5d38522b192d05e2d107d8f28eb6382e708375d5d64a62678e8451",
  "signed_at": "2026-09-22T12:44:22.495Z",
  "dataset_version": "2026-09-02",
  "sig": "YcN7BNytAEduYYrjBV0JooyRD3A9m0U01QirTebbFHGm0bE/lN6HQRBoOgK7OIQffv8dMDkLJ/AScONhmV1pDQ==",
  "signed_message": "answer-receipt/v1|mtdfacts-answer-2026-09-06|341e115fac5d38522b192d05e2d107d8f28eb6382e708375d5d64a62678e8451|2026-09-22T12:44:22.495Z|2026-09-02",
  "public_key": "https://mtdfacts.co.uk/.well-known/answer-key",
  "verify": "https://mtdfacts.co.uk/api/verify-receipt",
  "what": "Detached Ed25519 signature over this response minus this receipt field. Proves what this door said, when, and from which dataset version — not that the answer is true; the trust block carries how the data was checked."
 }
}