Nearly 900,000 taxpayers fall into phase one of Making Tax Digital (MTD) for Income Tax, with qualifying income in excess of £50,000, which includes earnings and property related income.

The final registration deadline for phase one of MTD for Income Tax is Friday 7 August, the deadline day for filing the first quarterly update under the new mandatory rules. One saving grace is that HMRC has been forced to waive penalties in the first year of operation, but the administrative burden on landlords, self employed and sole trader is still huge.