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The Independent UK
The Independent UK
Business
Alice Kantor

A guide to Making Tax Digital for small business owners

HMRC United Kingdom
MTD is one of the biggest changes to the UK tax system in decades - (Getty Images)

Making tax digital – or MTD – is one of the biggest changes to the UK tax system in decades. Since April 2026, it's become a reality for hundreds of thousands of small business owners, sole traders, and landlords.

If you run a small business in the UK, understanding the new system implemented by tax authorities could save you stress, penalties, and unnecessary costs.

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