Clarifying Making Tax Digital for Income Tax 2025 to 2026 eligibility

Must have

• Be registered for SA
• Submitted at least one SA Tax Return
• Existing self-employed source and a UI, foreign property source
• Accounting period that aligns exactly to the tax year,6 April to 5 April, or 1 April to 31 March
• National Insurance Number (NINO) — not TRN

Could have

These non-business income types:

• UK interest
• UK dividends
• Gift aid
• Self-Employment and more than one source
• UK / foreign property
• Student Loans
• Construction Industry Scheme deductions
• Pension income/state pension
• Make payments into a private pension
• PAYE Employment
• Foreign Income (non-business)
• SA101 Additional Income
• Voluntary Class 2 NICs
• Marriage Allowance
• Capital Gains Tax
• RLS returned letter signal (RLS)
• High Income Child Benefit
• Joint Property

Can’t have

• Residence & Remittance
• Married Couples Allowance
• Blind Person’s Allowance
• Averaging adjustment & special arrangements/foster caregivers/shared lives
• Trust Income
• Partner Income

Can’t have a record that is not up to date or subject to compliance activity

• Outstanding returns/return charge only
• Failure to notify/final return set
• Outstanding debt/budget payment plan/time to pay/enforcement
• Bankrupt/insolvent
• Compliance enquiry/no repayment signal
• Involvement in disguised remuneration

Customer types not yet supported

• Members of Parliament (MP)
• Partnerships
• Ministers of religion
• Lloyd’s underwriter
• Deceased
• Capacitors
• Overseas

Excluded customer types

• Trusts
• Charities
• Pension schemes
• Non-Resident Company Landlords
• Secure individuals
• No NINO