The short answer
You need a computer that's still getting security updates, HMRC-recognised software your accountant is happy with, your bank connected to it, a working Government Gateway login with two-step verification, and a backup. Check with your accountant whether you're in from April 2026 or April 2027.
Who's in, and when
MTD for Income Tax applies to sole traders and landlords, by gross income from self-employment and property, before expenses. Grants and subsidies count, so plenty of farms with modest profits are in.
- Over £50,000: from April 2026.
- Over £30,000: from April 2027.
- The government has set out a further step down from April 2028.
- Farmers who average their profits were given an extra year, to April 2027. Your accountant will know whether that applies to you.
Thresholds and dates can change, so treat this as a guide and check the position with your accountant or on GOV.UK.
The checklist
- A computer on a supported operating system (Windows 11, or a current macOS). Windows 10 no longer gets security updates; see the Windows 10 guide.
- The software your accountant recommends, installed and signed in. Agree this with them first; it saves changing later.
- Your bank feed connected, so transactions arrive in the software by themselves.
- Your Government Gateway login working, with two-step verification going to an app or a phone that's actually to hand.
- Recovery details on the login filled in, and written down somewhere safe.
- A backup of the records, off the premises, that you've tested.
- A note of who does what: you, your accountant, and who to ring when the software won't connect.
Where Daniel fits in
Daniel sets up the machine, installs and connects the software, sorts the logins and the backups, and is happy to talk to your accountant so the software choice is theirs. He doesn't do the tax, and he doesn't make the submissions; that's the accountant's work and yours.
Questions people ask
Can I still use a spreadsheet?
Yes, with bridging software that sends the figures to HMRC. Your accountant will say whether it suits you.
What if the internet's down on the deadline?
Quarterly updates aren't sent on one day of the year, so there's slack. A 4G backup for the broadband removes the worry altogether.
Does my accountant need access to my software?
Usually, through the software's own accountant access. That's safer than sharing your login.
Checked October 2026.