If you're a self-employed healthcare professional in the UK, you've probably heard the phrase "Making Tax Digital" mentioned at some point. But what does it actually mean for you?
The short version
From April 2026, HMRC will require self-employed individuals earning over £50,000 to submit quarterly tax updates digitally — using compatible software. This is called Making Tax Digital for Income Tax Self Assessment (MTD ITSA).
If that sounds like you, here's what you need to know.
Who does it affect?
MTD ITSA is rolling out in phases:
- April 2026 — self-employed income over £50,000
- April 2027 — self-employed income over £30,000
- April 2028 — self-employed income over £20,000
If you're a locum doctor, GP partner with self-employed income, locum dentist, or any other self-employed healthcare professional, you'll very likely be in one of these groups.
What changes?
Instead of filing a single Self Assessment tax return at the end of the year, you'll need to:
- Keep digital records of your income and expenses
- Send quarterly updates to HMRC (four times a year)
- Submit a final declaration at the end of the tax year
What do I need to do now?
Don't panic. You have time to prepare. The key steps are:
- Check your income — if your self-employment income is over £50,000, you'll be in the first wave from April 2026.
- Choose MTD-compatible software — you'll need software that can submit your updates to HMRC. That's exactly what Duly Filed does.
- Start keeping monthly records — getting into the habit now will make the transition painless.
Duly Filed is designed specifically for self-employed healthcare professionals who want to stay compliant without becoming tax experts. Learn more.