Making Tax Digital·5 min read·Updated 2026-06-29

Do I need an accountant for Making Tax Digital, or can I do it myself?

An honest, balanced look at whether you need an accountant for Making Tax Digital for Income Tax, or whether good software lets you do it yourself.

Quick answer: No, you do not legally need an accountant for Making Tax Digital (MTD) for Income Tax. Many sole traders manage it themselves using HMRC-compatible software, which handles the digital records and all five submissions. An accountant adds the most value when your affairs are complex or you simply want the work taken off your plate. See how Ledgers handles MTD for you — or read on to weigh up the choice.

When MTD for Income Tax becomes mandatory, it changes one return a year into five submissions: four quarterly updates and a final declaration. That naturally raises the question — is this still something I can do myself, or do I now need to pay an accountant?

The honest answer is that it depends on your situation. This guide gives you a balanced view of both routes so you can decide with your eyes open.

What MTD actually requires of you

First, it helps to know what the job involves. Once you are mandated (from 6 April 2026 if your qualifying income is over £50,000), you must:

Keep digital records of your business income and expenses (date, amount and category).
Send four quarterly updates with cumulative totals by category, due 7 August, 7 November, 7 February and 7 May.
Submit a final declaration by 31 January after the tax year, which replaces your Self Assessment return.

None of these steps require professional qualifications. They do require the right software and a bit of routine. If you are not sure whether you are even in scope yet, start with the MTD scope checker.

When doing it yourself (with software) is fine

For many sole traders, the DIY-with-software route is perfectly sensible. It tends to work well when:

Your affairs are straightforward. One trade, a manageable number of transactions, and income mostly from self-employment or a single property.
Your bookkeeping is already tidy. If you keep on top of receipts and categorise as you go, the quarterly updates become a quick review-and-send job.
You are comfortable with everyday software. MTD tools are built to be approachable, and good ones guide you through each submission.
You want to keep costs down. Software is generally far cheaper than ongoing accountancy fees.

Crucially, HMRC does not provide its own software, so whichever route you choose, you will be using a commercial product. The difference is whether you operate it yourself or hand it to an agent.

Good software is the credible DIY route precisely because it does the heavy lifting: it keeps your records in the required digital format, totals everything by category, and walks you through each of the five submissions so you are not guessing at deadlines or figures. Ledgers is designed around exactly this — see how it works.

When an accountant earns their fee

There are clear situations where professional help pays for itself:

Complex income. Multiple businesses, several properties, foreign income, or a mix of employment, dividends and self-employment that needs careful handling at the final declaration.
Reliefs and allowances you might miss. The final declaration is where you claim allowances and reliefs. An accountant can spot claims you would not, and make sure your figures are finalised correctly.
You are short on time or confidence. An agent or accountant can sign you up to MTD and submit your quarterly updates and final declaration on your behalf, removing the admin entirely.
You have fallen behind before. If deadlines have been a struggle in the past, the structure and accountability of an accountant can be worth the fee.

Remember that MTD introduces a points-based late-submission penalty (four points triggers a £200 charge) and escalating late-payment charges. That said, 2026/27 is a soft-landing year for quarterly-update points, so the first year is more forgiving while everyone adjusts.

A middle path: software now, accountant when it counts

You do not have to choose one or the other for everything. A common, cost-effective approach is:

Use good software to keep your digital records and send the four quarterly updates yourself throughout the year.
Bring in an accountant for the final declaration, where reliefs, allowances and other income are pulled together and finalised.

This keeps your year-round costs low while getting a professional eye on the submission that matters most for your tax bill. Because the quarterly updates are cumulative totals rather than a final figure, doing them yourself carries low risk — the final declaration is where accuracy really counts.

How to decide

Ask yourself three questions:

How complex is my income? Simple and single-source points towards DIY; layered and multi-source points towards an accountant.
How confident am I with admin and software? Comfortable means DIY is realistic; anxious means help is worth it.
What is my time worth? If the hours you would spend are better used in your business, paying someone may be the rational choice.

Whatever you decide, the foundation is the same: HMRC-compatible software keeping your records in digital form. If you want to learn the mechanics before deciding, our guides on submitting a quarterly update and what records you need show exactly what is involved.

Frequently asked questions

Is it a legal requirement to use an accountant for MTD? No. There is no requirement to use an accountant. You can keep your own digital records and make all five submissions yourself using HMRC-compatible software.

Can software really replace an accountant? For simple affairs, good software handles the digital records and all the submissions, so many sole traders manage without one. For complex income or to maximise reliefs, an accountant still adds real value — often just at the final declaration.

Can I use an accountant for part of the process only? Yes. A popular approach is to do the quarterly updates yourself in software and use an accountant for the final declaration, where allowances, reliefs and other income are finalised.

Does using an accountant change my deadlines? No. The deadlines are the same whoever submits: quarterly updates on 7 August, 7 November, 7 February and 7 May, and the final declaration by 31 January. Check yours with the deadline calculator.

Will an accountant sign me up to MTD for me? They can. An agent or accountant can sign you up to the MTD for Income Tax service and submit on your behalf. If you prefer to do it yourself, see our registration guide.

Guidance only, not tax advice. Based on HMRC rules as at June 2026.