Making Tax Digital for counsellors: what's changing in April 2026

TL;DR: Making Tax Digital for Income Tax (MTD ITSA) hits self-employed UK counsellors in three steps, based on qualifying income from self-employment and property combined: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, over £20,000 from 6 April 2028. Three things change: digital records, four quarterly summary submissions per tax year on top of the annual declaration, and HMRC-compatible filing software. The actual work is small — ten minutes per quarter once records are in shape. The shift is the rhythm: from a once-a-year January scramble to four-times-a-year discipline. For counsellors specifically, two income streams need careful thought: Employee Assistance Programme (EAP) referral fees (which arrive on a different timetable from private fee income) and supervision costs (which are an allowable expense but need to be categorised correctly from day one).

If you're a self-employed UK counsellor working in private practice, the MTD ITSA headline is short. Mandatory in three steps, based on qualifying income from self-employment and property combined: