LITRG: LITRG launches free Making Tax Digital information hub to support taxpayers through 'biggest tax change since self assessment'

29 Jan 2026

The Low Incomes Tax Reform Group (LITRG) has published new guidance to help taxpayers navigate the biggest change to the UK tax system since self assessment.

LITRG’s new Making Tax Digital Information Hub1 has been designed to provide taxpayers unable to afford professional tax advice with free, clear and practical guidance on the new rules. The Hub is also available as an information source for journalists writing on the subject.

From 6th April 2026, Making Tax Digital for Income Tax will be launched. Taxpayers with more than £50,000 of gross income from self-employment and/or rental income in the 2024/25 tax year will need to comply with the new rules from that date.

According to HMRC statistics, more than 200,000 unrepresented taxpayers will be required to follow the new rules2.

Unless they are exempt, taxpayers who meet the income threshold will be required to follow these new rules, which will include keeping digital records, submitting quarterly updates of their income and expenses, and filing an annual tax return using commercial software3.

Victoria Todd, Head of LITRG, said:

“Making Tax Digital is the biggest tax change since self assessment and with just over two months to go, time is running out to get ready.

“Many taxpayers will have the support of a tax adviser or accountant to guide them through the process. But for those who can’t afford professional tax advice, the new rules may seem confusing and the requirements daunting.

“We want to make it as easy as possible for taxpayers to understand whether the rules apply to them and what they need to do if that is the case.

“These new guidance pages cover the whole Making Tax Digital journey, from the basics of to whom the scheme applies, right through to the end of year tax return process.

“There are also examples to help illustrate how the scheme will work and links to where to get help if needed.”

Notes for Editors

  1. LITRG’s MTD hub can be found here.
  2. These figures are based on tax returns submitted for the 2023/24 tax year. See Making Tax Digital for Income Tax business population statistics: commentary - GOV.UK.
  3. MTD for income tax is being introduced in phases. From April 2026 it will apply to people with ‘qualifying income’ exceeding £50,000, based on their 2024/25 tax return data. From April 2027 the qualifying income limit will reduce to £30,000, and from April 2028 the limit will reduce to £20,000.