Making Tax Digital (ITSA) for Electricians: What Changes in April 2026

If you're a self-employed electrician or run a small electrical contracting business, you're likely familiar with tax returns. What you might not know is that the way you report taxes is about to change fundamentally. From 6 April 2026, Making Tax Digital for Income Tax Self Assessment (ITSA) becomes mandatory for electricians earning over £50,000 gross income annually—and the implications are significant.

Making Tax Digital (MTD) is HMRC's initiative to modernise tax administration by requiring digital record-keeping and quarterly reporting rather than annual self-assessment returns. For electricians, this means moving from "fill out a tax return once a year" to "report earnings and expenses to HMRC every quarter."