Online tax reporting under Making Tax Digital and penalty rules for dentists

MTD Penalties for Dentists: Deferred for 2026/27 — Not Cancelled

From 6 April 2026, Making Tax Digital for Income Tax (MTD ITSA) becomes mandatory for many self‑employed associate dentists and landlords. While most headlines focus on quarterly submissions, the bigger issue for dentists is often misunderstood: penalties. Many dentists have been told, or assume, that “there are no penalties under MTD for their first year”.…

Dentists start making tax digital

Making Tax Digital for Self Employed Dentists What’s Changing in 2026

Making Tax Digital for self employed dentists is one of the biggest changes to personal tax reporting since self‑assessment was introduced. For self employed dentists, Making Tax Digital for Income Tax (MTD) will change how income is reported, how often records are updated, and the systems used to comply. From 6 April 2026, if your…