Making Tax Digital: questions to ask your accountant

Making Tax Digital for Income Tax began its phased introduction in April 2026. Whether it applies to you depends on the relevant qualifying income and other conditions, including exemptions. Use HMRC’s current eligibility guidance rather than assuming your company turnover or profit gives the answer.

Ask the firm to identify the tax, first affected period and reporting obligations that apply to you. Keep that explanation with your onboarding records so everyone is working to the same timetable.

List the systems you already use for invoices, expenses, bank accounts and property records. Ask how information will move between them and the filing software, and which steps require your attention.

Before buying, check that the proposed software supports your required reporting. Ask about licence costs, access for your accountant, exports and what happens to your records if you change providers. A product badge alone does not establish that every workflow is supported.

Write down who captures receipts, reconciles records, checks unusual transactions and requests missing information. Ask when you must provide records and when the firm will send figures for your review.

Check agent authorisation and access using the appropriate official processes. Test software access and data imports; do not send a fictional live return to test a system.

Explain the gaps when requesting a quote: which periods, which accounts and what evidence is missing. Ask for a separate catch-up plan and fee so the ongoing package does not conceal an unfinished backlog.

Keep a short list of unresolved questions and agreed actions. Check official guidance again if your income, business structure or circumstances change.