Editorial policy
Pages are reviewed by Christopher Norton against GOV.UK and HMRC guidance. A figure is updated in the data file first, then on the pages that read it.
Key takeaways
- Last checked 19 October 2026.
- Content reviewed October 2026.
- Q2 and Q3 stay marked until confirmed.
- Corrections are published on the corrections page.
How a page is updated
Christopher Norton reviews the guidance. The figures were last checked on 19 October 2026. The content review date is October 2026. A change to a threshold or a date is made in the data file and the checked date moves only when the content has actually been re-checked.
Pages do not copy HMRC or GOV.UK branding. They link to the source instead.
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Use Making Tax Digital for Income Tax
- GOV.UK: Get ready for MTD, an agent toolkit
- GOV.UK: Reduction of the mandation threshold from £30,000 to £20,000 from April 2028
- GOV.UK: Find software that's compatible with Making Tax Digital for Income Tax
- GOV.UK: Repossessing your privately rented property after 1 May 2026
- GOV.UK: Renting out your property, guidance for landlords and letting agents
Reviewed by

Christopher Norton
UK Property Tax & Making Tax Digital Specialist
FCCA and Chartered Tax Adviser. Director of Norton and Sons Associates Property Tax Firm. Property tax and MTD compliance since 2005.
