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Technical FAQs for Making Tax Digital

3 June, 2025

The ATT has published a new set of Technical Frequently Asked Questions (FAQs) for Making Tax Digital (MTD). 

Aimed primarily at agents, but also relevant to taxpayers with more complex affairs, the Technical FAQs are intended to complement our existing MTD FAQs, by answering questions on some of the more technical or niche aspects of MTD. Current topics range from issues around creating and amending digital records, to restrictions in some circumstances on registering early for MTD, to the implications of income falling once taxpayers are in MTD.

The Technical FAQs will be updated regularly as we get closer to April 2026. 

You can find both sets of FAQs along with the ATT's guide for agents on how to get ready for MTD via our MTD for Income Tax homepage.