A readiness checklist for sole traders and landlords – who is within Making Tax Digital and when, qualifying income, software, digital records, quarterly updates and the final declaration, penalty points and the first-year concession – with a letter asking HMRC for a digital exclusion exemption.
Letters to HMRC & personal tax
Making Tax Digital for Income Tax – Readiness Checklist and Exemption Request Letter
About this document
Making Tax Digital for Income Tax started on 6 April 2026 for sole traders and landlords with qualifying income over £50,000. It extends to those with qualifying income over £30,000 from April 2027 and over £20,000 from April 2028. Those within it must keep digital records, send quarterly updates through compatible software and submit a final declaration.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Letters to HMRC & personal tax
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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