Written Question·Treasury·UIN 110460

Self-employed: Income Tax

Tabled: 3 February 2026
Answered: 10 February 2026

Question

Alex Sobel

Labour (Co-op)Leeds Central and Headingley

To ask the Chancellor of the Exchequer, whether alternative reporting frequencies were considered under Making Tax Digital for self-employed workers whose income is irregular or seasonal.

Answer

Dan Tomlinson
The government has worked extensively with taxpayers, representative bodies and software developers to ensure Making Tax Digital (MTD) for Income Tax works well for businesses of all types and sizes. For most users, MTD for Income Tax will involve keeping...

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