Kite guides
Making Tax Digital, in plain English.
A library of short guides on MTD for Income Tax, for UK sole traders and landlords. Read them in order if this is all new, or jump straight to the one that matters.
Start here
New to MTD? Three short guides that cover what it is, whether it applies to you, and the dates that matter.
- 3 min read
What is Making Tax Digital, in plain English?
The change in a paragraph. What actually moves, what stays the same, and what a typical year looks like.
- 5 min read
Am I affected, and when?
Thresholds, phased rollout, and worked examples for sole traders, landlords, and borderline cases.
- 4 min read
Key dates at a glance
Every MTD date in one place: quarters, deadlines, the 31 January payment day, and the first-year easement.
Getting set up
Choosing software, signing up with HMRC, and getting your records in order before your first quarter.
- 5 min read
Choosing software
The three types of MTD software, what to look for, free options, and red flags to avoid.
- 4 min read
Signing up with HMRC
What you need, the step-by-step, identity checks, and how accountants fit in.
- 4 min read
Keeping digital records
What HMRC actually requires, what you don't have to do, and the £90k categorisation rule.
Throughout the year
Quarterly updates, the final declaration, paying tax, and fixing mistakes along the way.
- 5 min read
Quarterly updates, without the panic
What a quarterly update actually contains, the cumulative model, and the 15-minute ritual once you're in the rhythm.
- 5 min read
The final declaration
Your annual confirmation to HMRC. Everything from employment income to capital allowances, and when to file.
- 4 min read
Paying your tax (and National Insurance)
31 January, payments on account, Class 2 and Class 4 NI, Time to Pay, and a rule of thumb for saving as you go.
- 3 min read
Fixing mistakes
Why the cumulative model means you rarely need a formal amendment, and what to do when you do.
If something goes wrong
The penalty regime, and the exemption route if digital isn't realistic.
Specific situations
Landlord and sole-trader specifics.