收入超过50 000英镑的英国纳税人必须使用数字软件进行2026年4月开始的税务记录,并分阶段扩大至较低的收入门槛。 UK taxpayers earning over £50,000 must use digital software for tax records starting April 2026, with phased expansions to lower income thresholds.

HMRC正在通知英国纳税人,他们必须遵守2026年4月开始的新的《税收数字规则》(MTD),要求每年收入超过50,000英镑的人使用数字软件进行自营职业和租赁收入记录,提交季度更新,并在1月31日前提交年度回报。 HMRC is notifying UK taxpayers they must comply with new Making Tax Digital (MTD) rules starting April 2026, requiring those earning over £50,000 annually to use digital software for self-employment and rental income records, submit quarterly updates, and file annual returns by January 31. 这些规则将扩大到2027年4月收入超过30 000英镑和2028年4月收入超过20 000英镑的人,尚待立法批准。 The rules will expand to those earning over £30,000 in April 2027 and over £20,000 in April 2028, pending legislative approval. HMRC正在提供网络研讨会,帮助个人和房东做好准备,包括关于选择符合软件和满足要求的指导。 HMRC is offering webinars to help individuals and landlords prepare, including guidance on choosing compliant software and meeting requirements.