From next April, people who are self-employed and landlords, and declare more than £50,000 of gross income in their 2024-25 self assessment tax return, will be legally required to follow the new Making Tax Digital (MTD) for Income Tax rules from April 2026 onwards, with lower income thresholds following in 2027 onwards.

The Low Incomes Tax Reform Group (LITRG) is urging taxpayers who cannot manage their tax affairs online and have to use MTD for Income Tax to check whether they can apply for an exemption.