The government intends that Making Tax Digital (MTD) for income tax will eventually apply to most people who are self-employed and/or receive property income. It was originally due to become mandatory from April 2024 for those with annual gross income of £10,000 or more from self-employment and property letting. However, the government announced in December 2022 that they would be allowing more time for both businesses and landlords and HMRC to get prepared for the introduction of the new programme.