For nutritionists & dietitians

MTD for Income Tax for nutritionists & dietitians.

Programme packages paid upfront, online delivery, supplement affiliate income and a mix of employed and private work. Here's how Making Tax Digital for Income Tax affects nutritionists and dietitians, and when it starts.

When does it start for me?

For many, April 2027 is the date to watch.

MTD for Income Tax phases in by gross income before expenses. Programme packages and affiliate income all count towards your gross total.

£50,000
Already live, from April 2026
Your likely date
£30,000
In scope from April 2027
£20,000
In scope from April 2028
Packages and affiliates

Every income stream counts.

Upfront programmes, one-off consultations and affiliate commission are all part of your self-employed income. Recording each stream keeps your gross total accurate and your quarterly updates complete.

What records you need →
What's changing

Digital records, four quarterly updates, one final declaration.

When you're in scope, your annual Self Assessment return is replaced by four short quarterly updates and a year-end final declaration, all through recognised software.

What to keep digital

  • Programme package and consultation income
  • Affiliate and commission income
  • Clinic or room hire
  • Video-platform and software subscriptions
  • Professional membership and indemnity
  • A share of home and broadband costs

Record each income stream so your gross total is accurate and each quarter is consistent.

  • Packages Recorded consistently each quarter
  • Affiliate income Taxable, kept in your accounts
  • Employed too? Only self-employed income here
The practice detail

The bits specific to nutrition work.

Upfront packages

Programmes paid in advance need recording consistently so quarterly updates stay accurate. Clear Books keeps them organised.

Affiliate income

Commission from supplement or product links is taxable income. Record it so your figures are complete.

Online delivery

Video-platform and software costs are deductible. Keep them recorded so your margin is clear.

Employed and private

Only your self-employed income is reported here. PAYE work is handled by your employer.

Why Clear Books

Every income stream in one place.

Packages, consultations and affiliate income can be hard to keep straight. Clear Books pulls them together and gives HMRC exactly what MTD needs.

  • Record package, consultation and affiliate income
  • Keep prepaid packages organised
  • Log online and clinic costs as expenses
  • See your gross income against the thresholds
  • Send HMRC-compliant quarterly updates in minutes
  • Free plan available, no timer
The Clear Books MTD for Income Tax submissions screen showing four quarterly updates submitted to HMRC
Q1 update submitted
HMRC recognised
Common questions

Nutritionist & dietitian MTD FAQ.

When does MTD for Income Tax start for nutritionists?
The key date for many is April 2027, at £30,000 of gross income. Over £50,000 it applies now, and from April 2028 it drops to £20,000.
How do upfront programme packages work under quarterly reporting?
You record the income in line with your accounting basis. Clear Books keeps prepaid packages organised so your quarterly updates are consistent, and your accountant can confirm the right treatment.
Is affiliate or supplement income taxable?
Yes. Commission from affiliate links is self-employed income you record like any other, so your quarterly figures and final declaration are complete.
What if I'm both employed and self-employed?
MTD covers your self-employed income; PAYE employment is handled by your employer but still forms part of your final declaration. You report the self-employed side quarterly.
What can I claim?
Typical costs include clinic or room hire, video-platform and software subscriptions, professional membership and indemnity, CPD, and a share of home and broadband costs.
Free for self-employed nutritionists

Know where you stand before the deadline.

Record packages, consultations and affiliate income as you go, watch your gross against the thresholds, and be ready to submit when your wave lands.