The MTD client list you haven't written yet

With the second wave of Making Tax Digital for Income Tax starting on 6 April 2027, accounting firms have an opportunity to identify affected clients well before the deadline. The key message from this AccountingWEB article, brought to you by MyDocSafe, is that knowing who is technically in scope is only half the job. Firms also need to understand which clients are actually ready.

The article recommends creating a practical readiness list rather than relying solely on turnover or fee level. Clients can be grouped into categories such as:

• Ready now: already using digital bookkeeping and keeping records consistently.

• Needs guidance: willing to comply but still relying on spreadsheets, paper records or infrequent record keeping.

• Not yet required: below the current threshold but potentially affected by later MTD phases.

• Future wave: clients whose income fluctuates or sits close to the relevant threshold.

For firms, the “Needs Guidance” group deserves particular attention. The article recommends deciding early whether clients will move to digital records themselves or whether the practice will provide that service, then having the fee conversation before workload peaks.

Read the full article here >