HMRC figures show thousands of landlords and the self-employed in the country will be part of the first wave of taxpayers included in the new tax regime, as part of a nationwide total of around 864,000.

With just weeks to go, the ATT says anyone affected should make sure they are prepared to avoid errors, missed submissions and unnecessary stress. It is encouraging anyone unsure about Making Tax Digital to seek advice from a qualified tax professional and to consult the guidance on its website.

Emma Rawson, ATT director of public policy, said: “Making Tax Digital is one of the biggest changes to the tax system in years. More than 864,000 people are set to be affected, including 51,000 in Scotland, and it’s not something they should be trying to grapple with at the last minute.

“Preparation matters. The message isn’t to panic, but to act now – check if you’re affected, get the right software in place, and seek advice if you need it.”

Making Tax Digital will see those with income from trading and property required to keep digital records and submit quarterly updates to HMRC, along with an annual “MTD tax return”.

The new rules come into force on 6 April 2026 for those with a total gross income (before expenses) from self-employment or property of over £50,000, with lower income bands added in subsequent years.