Chapter 6

How self-assessment is changing

Find out how self-assessment is changing and what Making Tax Digital for ITSA means for you.

UTR Numbers - Xero Tax

Did you know that self-assessment is going digital?

From April 2026, self-employed people and landlords earning above £50,000 from business or property will need to use Making Tax Digital (MTD) to submit their income tax returns. Self-employed people and landlords earning above £30,000 from business or property will follow in 2027.

If you fall within either of these brackets, you’ll need to use compatible software to submit your returns to HMRC. You’ll also need to use your UTR number to register for MTD.

If you want to learn more about what the changes to self-assessment mean for you, read our article on how self-assessment is changing, and check out our hub for advice and guidance on Making Tax Digital for Income Tax or speak to your accountant.

Everything you need to know about Unique Tax Reference numbers (UTRs)

Our comprehensive guide covers everything you need to know about Unique Tax Reference numbers (UTRs) for HMRC.

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