The Bottom Line
- MTD for Income Tax is about digital recordkeeping + periodic updates, not just ‘filing online’.
- Your goal is preparation without complexity: pick a simple recordkeeping approach that scales.
- Do not buy software in panic. First, clarify whether you are in scope and when.
- Good admin beats fancy admin: monthly reconciliation and clean categorisation are the foundation.
- If you are multi-stream (PAYE + locum), you want a single source of truth for the locum side.
What changes in practice (doctor edition)
The operational shift is this: instead of treating tax as an annual event, you adopt ongoing digital recordkeeping. For locums, this is actually positive — it forces clarity and reduces the January cognitive load.
The risk is over-engineering. Avoid building a complex finance stack you cannot maintain during busy clinical months.
A low-maintenance preparation plan
1
1) Confirm your likely start date / eligibility
Start from the official HMRC guidance for MTD (Income Tax). Do not rely on social media summaries.
2
2) Standardise categories now
Pick a small category list you can sustain (income, travel, professional fees, accountancy, equipment, other). Consistency beats precision.
3
3) Make reconciliation a monthly habit
Your bottleneck is not software. It is your ability to keep records current.
4
4) Keep evidence attached to transactions
Receipts and notes are most valuable when attached at the time of purchase. Retro-fitting is where errors are born.
A useful mindset
Treat locum work like a small business unit.
If your ‘micro-business’ books are always up to date, tax becomes admin — not stress.
SourceGOV.UK — Making Tax Digital for Income Tax: eligibility & timeline (official)
Open Link