Last updated: 28 February 2026
Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) takes effect from April 2026 for barristers earning over £50,000. Jack Ross Chartered Accountants provides a complete MTD transition and compliance service – from initial assessment through quarterly filing and beyond.
What We Do
Our Making Tax Digital service covers every stage of the transition. We assess your current record-keeping, recommend and configure HMRC-compatible software, migrate your historical data, and then handle quarterly submissions on your behalf.
Most barristers we work with have relied on spreadsheets, paper records, or their clerks for bookkeeping. MTD requires digital records maintained through HMRC-recognised software with quarterly updates submitted electronically. We manage this entire process so you can continue focusing on your practice.
Our managing partner, Umar Memon (PwC trained), oversees every MTD engagement personally, ensuring the transition is handled with the rigour and attention to detail that barristers expect from their accountants.
MTD Readiness Assessment
Every engagement begins with a thorough review of your current position. We examine:
- Income sources – chambers fees, direct instructions, lecturing, publications, and any other self-employment income
- Current record-keeping – how you track income and expenses today, whether through spreadsheets, bank statements, or manual records
- Existing software – any accounting tools already in use, and whether they meet MTD requirements
- VAT position – whether you are VAT-registered and need VAT Returns filed digitally alongside income tax
- Compliance gaps – specific areas where your current approach falls short of MTD requirements
We deliver a written gap analysis within two weeks, setting out precisely what needs to change and a realistic timeline for implementation before your first quarterly deadline.
Software Setup and Migration
We primarily recommend and configure Xero for barristers. It integrates directly with HMRC for quarterly submissions, handles the split between chambers-managed and directly-instructed income, and provides the digital audit trail MTD demands.
Our setup process includes:
- Software licensing and configuration – we set up your Xero account with a chart of accounts tailored to barristers’ specific income and expense categories
- Bank feed connections – linking your practice bank account (and chambers account where applicable) for automatic transaction imports
- Historical data migration – transferring your existing records into the new system so you have continuity and comparison data
- Expense categories – configuring categories that align with the self-assessment return to minimise year-end adjustments
- Training – a one-hour session covering day-to-day use: categorising transactions, photographing receipts, and running basic reports
If you already use compatible software, we review your configuration rather than starting from scratch. The goal is always the simplest path to compliance.
Quarterly Filing and Ongoing Management
Under MTD, you must submit quarterly updates to HMRC summarising your income and expenses. These are not tax returns – they are cumulative digital summaries. At the end of the tax year, a final declaration replaces the traditional self-assessment submission.
We handle all of this for you:
- Quarterly reviews – before each submission deadline, we review your transactions, chase any missing information, and reconcile your records
- Quarterly submissions – we file each update directly with HMRC through your connected software
- End of period statement – the annual summary that consolidates all four quarters
- Final declaration – the year-end submission that replaces the self-assessment return, incorporating reliefs, allowances, and any adjustments
- Deadline management – we track every quarterly and annual deadline and contact you well in advance if we need anything
You do not need to learn HMRC’s submission process or worry about deadlines. We manage the entire compliance calendar.
Worked Example
Consider a barrister with gross fee income of £120,000 and allowable expenses of £18,500 (comprising £4,200 in chambers rent, £3,800 in travel, £2,100 in professional subscriptions, £1,600 in practising certificate fees, and £6,800 in other deductible costs). Under MTD, the quarterly updates would look approximately as follows:
| Quarter | Period | Income Reported | Expenses Reported |
|---|---|---|---|
| Q1 | 6 Apr – 5 Jul | £28,400 | £4,100 |
| Q2 | 6 Jul – 5 Oct | £31,200 | £4,800 |
| Q3 | 6 Oct – 5 Jan | £35,600 | £5,200 |
| Q4 | 6 Jan – 5 Apr | £24,800 | £4,400 |
| Total | £120,000 | £18,500 | |
Each quarterly update is due by the deadline one month after the quarter ends. We file all four updates and the final declaration, ensuring nothing is missed and that your accounts reconcile correctly across the year.
Who Needs This Service
MTD for Income Tax applies from April 2026 if your gross self-employment income exceeds £50,000. From April 2027, the threshold drops to £30,000. This means the vast majority of practising barristers will be caught by the first or second wave.
You need this service if you:
- Earn over £50,000 in gross fees (or expect to reach £30,000 by 2027)
- Currently rely on spreadsheets, paper records, or ad-hoc bookkeeping
- Want quarterly filing handled entirely by your accountant
- Need to integrate MTD compliance with your existing tax planning arrangements
- Are VAT-registered and need both MTD for VAT and MTD for Income Tax managed together
Pupils and barristers in their early years of practice whose income is below £30,000 are not yet required to comply, but may benefit from setting up digital records early. We offer a lighter-touch service for barristers in this position – see our pupils page for details.
Pricing
Our MTD service is available as a fixed-fee package or as an add-on to your existing engagement with Jack Ross. Pricing depends on the complexity of your practice:
- Sole practice, single income source – fixed annual fee covering software setup, four quarterly filings, and the final declaration
- Multiple income sources or VAT-registered – adjusted to reflect the additional quarterly submissions and reconciliation work
- Combined package – MTD compliance bundled with your annual personal tax return, accounts preparation, and tax planning at a discounted rate
All fees are agreed in advance with no hidden charges. We quote after the initial readiness assessment, once we understand the scope of work involved. Contact us for a quote specific to your circumstances.
Frequently Asked Questions
When do barristers need to comply with MTD?
Barristers with gross self-employment income over £50,000 must comply from April 2026. The threshold drops to £30,000 from April 2027. If your income fluctuates around either threshold, we can advise on whether and when you are likely to be caught.
What software do you recommend?
We primarily work with Xero, which integrates directly with HMRC and handles the specific income patterns common among barristers (delayed fee payments, chambers splits, and irregular receipt timing). If you already use different HMRC-compatible software, we can work with that instead.
Can you handle quarterly filing for me?
Yes. Our standard MTD service includes all four quarterly submissions and the final declaration. You categorise transactions in your software (we show you how), and we review, reconcile, and submit each quarter on your behalf.
How much does your MTD service cost?
Fees are fixed and agreed after our initial readiness assessment. The cost depends on the complexity of your practice – a barrister with a single chambers and straightforward expenses pays less than one with multiple income sources and VAT obligations. Contact us for a tailored quote.
What if I currently use spreadsheets?
Spreadsheets alone will not satisfy MTD requirements. We migrate your existing data into HMRC-compatible software, preserving your historical records and ensuring continuity. The transition typically takes two to four weeks, and we handle the technical work.
Do I still need to file a self-assessment return?
The quarterly updates and final declaration under MTD replace the traditional self-assessment return for your self-employment income. However, if you have other income sources (property, investments, PAYE employment), you may still need to report those through self-assessment. We manage both processes where applicable.
Need specialist help? Contact Jack Ross
200+ barristers · 75 years · Manchester to London
