Making Tax Digital for Income Tax: What AAC Members Need to Know in 2026
From April 2026, many self-employed practitioners across the UK will need to follow the new Making Tax Digital for Income Tax (MTD for ITSA) rules.
From April 2026, many self-employed practitioners across the UK will need to follow the new Making Tax Digital for Income Tax (MTD for ITSA) rules.
If your total self-employed and/or property income is over £50,000 per year, you will need to keep digital records, use HMRC-compatible software, and submit quarterly updates instead of completing a single annual tax return.
For many acupuncture and complementary health practitioners, this will be a significant change in how finances are managed. The good news is that with some preparation, the transition can be straightforward.
If you are self-employed and currently complete a yearly Self-Assessment tax return, the reporting system is changing.
Under the current system, you would usually:
Under Making Tax Digital for Income Tax, eligible practitioners will need to:
This means tax reporting becomes an ongoing process throughout the year, rather than a once-a-year task.
Many AAC members are self-employed practitioners running clinics, mobile practices, or multi-disciplinary wellbeing businesses. If your gross income from self-employment and/or rental property exceeds the threshold, these changes will apply to you.
Income may include:
Review your total self-employed and property income early in 2026. If it exceeds £50,000 before expenses, you will be required to join the first phase of MTD for Income Tax from April 2026.
If you still rely on paper diaries, notebooks, or loose receipts, now is the ideal time to modernise your systems.
Keep accurate digital records of:
This can be done using spreadsheets or bookkeeping software.
Research HMRC-compatible software and ask your accountant or bookkeeper what they recommend for healthcare practitioners or small clinic owners.
Agree:
Planning early will make the transition much easier.
To help AAC members prepare, we are holding a free webinar on 17th May at 10:00am where we will explain the changes in clear, practical terms.
We will cover:
This is an excellent opportunity to understand the new rules and ask questions before the changes take effect.
To join – click here!
Leaving bookkeeping until January each year will no longer be practical for those within scope. Making Tax Digital is designed to create more regular and accurate tax reporting, so preparing now can save stress later.
For busy practitioners, having systems in place can also improve business visibility, cash flow awareness, and overall financial organisation.
The AAC encourages members to review their current bookkeeping systems during 2026 and seek professional tax advice where needed.
Every practice is different, so always check the latest HMRC guidance or consult a qualified adviser.
This guide is based on current government announcements and guidance available at the time of writing and may be subject to change. Always refer to GOV.UK (search Making Tax Digital for Income Tax) or consult a qualified tax adviser for the latest and most relevant advice for your individual circumstances.
From April 2026, many self-employed practitioners across the UK will need to follow the new Making Tax Digital for Income Tax (MTD for ITSA) rules.
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