HMRC changes will impact some playwrights from April 2026.
Making Tax Digital for income tax is the new way of running Self Assessment for sole traders and landlords, and will change how you complete and submit your tax return. It is being phased in across the next few years, depending on your level of income.
Eventually, all freelancers will be expected to work this way.
On 4th February 2026, the SSP held a joint event at Glasgow’s Tron Theatre with our partners Playwrights’ Studio, Scotland. An overview of the changes was presented to help playwrights understand how and when they might be affected.
This information was correct at the time of our event in February 2026. Do check for HMRC updates in case guidance or thresholds change.
What is changing?
Making Tax Digital will require self employed people to:
- keep records digitally (income + expenditure)
- send quarterly updates via compatible software
- submit any adjustments and end‑of‑year tax returns through that software.
This means having to proactively record your income and expenses as you go, categorising transactions, and keeping digital copies of all receipts, invoices, etc.
You will no longer be able to use the old fashioned shoebox/envelope method of storing up and adding all your receipts together to do your return in one go at the end of year!
The current Self Assessment portal is expected to be switched off eventually, so the software or app you must check that the software or app you select is compatible and able to calculate and submit quarterly updates and your final tax return. Some banking apps for sole trader accounts have already added this functionality, so you may already be part of the way towards getting setup without realising it.
Who is affected, and when?
Freelancers are being enrolled based on their level of income.
April 2026
Qualifying income >£50k
for tax year 2024/25
April 2027
Qualifying income >£30k
for tax year 2025/26
April 2028
Qualifying income >£20k
for tax year 2026/27
This is your total income across all self employments, so if you have more than one freelance job beyond playwriting, it is your combined earnings that count. Additionally, if you are a landlord or rent a room, you may need to be enrolled early irrespective of income level.
You can check to see if you are eligible to start by using this HMRC tool:
What should I do now?
Even if you are not expected to make the change now, you might want to opt in voluntarily.
- You could run a ‘trial year’ where you find a banking app or software that is compatible and start using it right away for digital record keeping, even if you don’t need to do quarterly reports yet, and still do your Self Assessment manually on the portal this year.
- Get in the habit early of photographing receipts using an app or software as you spend on expenses, and help you keep digitised invoices to track income. Many apps will also help you create your invoices, with some even helping you chase when payment they are late.
- Check in with your accountant or bookkeeper if you have one to see if they have advice on how you will work together. Many software packages allow you to create access for your accountant to review your digital records.
- Check to see if your existing sole trader bank account is already setup with this functionality. Many providers are already offering this capability as an additional benefit. It could be a good time to switch bank accounts if yours has no plan to offer digital services.
None of this has to cost money! There are plenty of free options available if you shop around.
Resources
We are working on making some of the additional resources from our event available here. This page will refresh when these are available.
In the meantime, you might want to visit the HMRC Making Tax Digital campaign website for more background information. It has a list of some of the software vendors and app providers who are already set up for MTD.