Plans and pricing

There are two plans: Free (£0) and MTD Lite (£4.99 a month, or £47.88 a year). Both let you keep digital records and submit to HMRC. MTD Lite removes the limits and adds extra tools. Whatever you choose, your records are never deleted if you change plan.

The two plans

The app has two plans you can be on:

• Free (£0): everything you need to keep digital records and meet Making Tax Digital for one income source.
• MTD Lite (£4.99 a month, or £47.88 a year): the same compliance, with the limits removed and extra tools for landlords with portfolios, co-owners or self-employment alongside property.

Both plans include the full HMRC flow, so you can file whichever plan you are on. Picking a plan is about how much you need to track, not whether you can submit.

What the Free plan includes

The Free plan covers one income source, which means one property or one self-employment business (not both). Its key features are:

• HMRC submissions: quarterly updates and the Final Declaration. The app shows your due dates (from HMRC) on the Filing Calendar.
• CSV import: bring transactions in from a spreadsheet or bank export. See Importing transactions from CSV.
• Tax reports: read-only summaries of your income, expenses and net figures, built from the transactions you record. See Viewing your tax reports.
• The Section 24 calculator: see Section 24 finance costs.
• Receipts: uploads and scans, sharing one monthly allowance of 5. Receipts are optional in any case. See Do I have to scan receipts?.

Note: On Free, receipt uploads and receipt scans draw from the same monthly counter (5 a month combined), not two separate allowances.

What MTD Lite adds

MTD Lite keeps all of the above, lifts the limits, and adds extra tools. The main additions are:

• Unlimited properties and self-employment businesses.
• Both income types together: track property and self-employment side by side. See Choosing your income type.
• Unlimited receipts: no monthly cap on uploads or scans. See Scanning and bulk receipts.
• Co-owner invites and joint ownership: invite co-owners and split a property by share. See Co-ownership and shares.
• Email reminders: automatic reminders for your HMRC filing deadlines, plus compliance certificate reminders (gas safety, EICR, EPC, deposit protection). See Notifications and reminders.
• Tenant compliance tools: tenancies, Right to Rent, deposits and certificates, for property landlords. See Tenant compliance overview.
• Priority support.

Note: The lists above cover the main differences between the plans, not every feature. For the complete, current comparison, open the Choose Your Plan page in the app (or the pricing page), which always shows what each plan includes today.

Note: A few tools depend on the type of income on your account, not just your plan. Tenant compliance tools are for property landlords, so a self-employment-only account does not show them. Tracking both property and self-employment together is part of MTD Lite. See Choosing your income type.

How to change plan

How you change plan depends on where you are starting:

1. To upgrade from Free to MTD Lite: open /upgrade (heading Choose Your Plan), choose Monthly or Annual with the toggle (Annual is preselected), then click Subscribe to MTD Lite and complete payment.
2. To manage or cancel a paid plan: open Settings, go to the Billing tab, and use Manage Billing to update your card, view invoices, or cancel through the Stripe Customer Portal.

Note: The Billing tab only appears once you are on a paid plan. Free accounts have no Billing tab: they upgrade from the Choose Your Plan page instead. Full step-by-step is in Upgrading and managing billing.

Downgrading keeps your records

Changing to a smaller plan never deletes anything. If you move down to Free and you are over a Free-plan limit (for example you have more than one property, or both income types), your account becomes read-only for adding new items: you keep all your existing records, transactions and submissions, and you can still view, export and file them. You just cannot add new items beyond the Free limits until you are within them again or upgrade.

If something goes wrong

• There is no Billing tab in Settings: that is expected on the Free plan. Free accounts upgrade from the Choose Your Plan (/upgrade) page; the Billing tab and Manage Billing button appear once you are on a paid plan.
• You paid but the dashboard still shows Free: this is usually a short delay confirming the payment. Reload the /checkout/success page, which re-checks the payment directly and activates your plan. If it persists, see Getting help.
• You cannot switch to "Both", or you are blocked adding a second property or business: the Free plan is limited to one income source in total. Upgrade to MTD Lite to add more. Your existing records are preserved either way.

For anything about your own tax position (whether you need to file, thresholds, penalties or reliefs), check with HMRC or your accountant, or see the MTD guide.

Frequently asked questions

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