From April 2026, many self‑employed health and wellbeing practitioners in the UK will need to follow Making Tax Digital for Income Tax (MTD for ITSA) rules.

If your total self‑employed and/or property income is over £50,000 a year, you will have to keep digital records, use HMRC‑compatible software, and submit quarterly updates instead of a single annual tax return. This guide explains what is changing and the three key steps you should take in 2026 to get ready.

What is changing in Income Tax?

If you are a self employed health or wellbeing practitioner - for example a counsellor, therapist, coach, yoga or Pilates teacher, or complementary health practitioner - the way you report your Income Tax is changing.

From April 2026, many self employed individuals and landlords are expected to move onto Making Tax Digital for Income Tax (MTD for ITSA), based on current government plans. If your total self employed and/or property income is over £50,000 a year (before expenses), you are currently expected to be in the first group affected.

What is changing for health and wellbeing practitioners?

Under the current Self-Assessment system, you usually:

  • Keep records during the year (on paper, spreadsheets, or software), and
  • Submit one online tax return each year for the previous tax year.


Under Making Tax Digital for Income Tax, if you are in scope you will need to:

  • Keep your business records digitally (income and expenses)
  • Use HMRC compatible software rather than the HMRC Self-Assessment website
  • Send quarterly updates of your income and expenses, and
  • Submit an end of period statement and a final declaration each year to confirm your figures.

In practice, this means you will be working with your records - and interacting with HMRC via software - throughout the year, not just once at year end.

Three key steps to take in 2026

  1. Confirm whether and when you are affected

    Early in 2026, check your total self employed and/or property income. If it is over £50,000, you are currently expected to join MTD for Income Tax from April 2026. If it is below that level, you may join later or may not have to join, depending on future government decisions. Always check the latest information on GOV.UK or with a tax professional.

  2. Switch to clear, consistent digital records

    If you still rely on paper diaries, notebooks, or loose receipts for client sessions and costs, 2026 is the year to move everything online. Record all income (such as one to one sessions, packages, classes, workshops or retreats) and all allowable expenses digitally and regularly. This could be in a spreadsheet or bookkeeping software. The goal is to have accurate, complete digital records that can later link smoothly to MTD compatible tools.

  3. Select and learn suitable software with your adviser

    Research HMRC compatible MTD for Income Tax software and, if you use an accountant or bookkeeper, ask what they recommend for practitioners like you. Agree who will send your quarterly updates, what information they need, and how often you will share your figures. Build these tasks into your regular business routine so that MTD becomes part of normal practice, not a last minute rush.

Disclaimer: This guide is based on current government announcements and may change. Always refer to GOV.UK UK (search “Making Tax Digital for Income Tax”) or a qualified tax adviser for the latest, detailed guidance for your circumstances.

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