{"version":3,"file":"GuideSearch.BmGthG4Y.mjs","names":["useMemo","useState","useRef","_Fragment"],"sources":["https:/framerusercontent.com/modules/fyqaEPVtfADw6YgrTfBh/Z6oEo0i6yDrHM29ExTVV/GuideSearch.js"],"sourcesContent":["import{jsx as _jsx,jsxs as _jsxs,Fragment as _Fragment}from\"react/jsx-runtime\";import{addPropertyControls,ControlType}from\"framer\";import{useEffect,useMemo,useRef,useState}from\"react\";import{createPortal}from\"react-dom\";const INDEX=[{\"t\":\"MTD for Income Tax: who needs it\",\"q\":\"Making Tax Digital for Income Tax: who needs to sign up and when\",\"s\":\"Who has to use MTD for Income Tax, the \\xa350,000, \\xa330,000 and \\xa320,000 thresholds, what counts as qualifying income, and how to sign up.\",\"u\":\"/guides/mtd-for-income-tax\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"MTD deadlines 2026/27\",\"q\":\"MTD deadlines 2026/27: every quarterly and annual date\",\"s\":\"Every Making Tax Digital deadline for the 2026/27 tax year: the four quarterly updates, the final declaration, and when you actually pay.\",\"u\":\"/guides/mtd-deadlines-2026-27\",\"g\":\"Deadlines and penalties\",\"k\":\"dates due when deadline calendar\"},{\"t\":\"MTD quarterly updates\",\"q\":\"MTD quarterly updates: what you send and how\",\"s\":\"What goes into a Making Tax Digital quarterly update, how often you send one, and how to fix mistakes.\",\"u\":\"/guides/mtd-quarterly-updates\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"MTD penalties explained\",\"q\":\"MTD penalties: how the points system works\",\"s\":\"How late submission points and \\xa3200 penalties work under Making Tax Digital, the 2026/27 grace year, and what happens if you pay late.\",\"u\":\"/guides/mtd-penalties\",\"g\":\"Deadlines and penalties\",\"k\":\"fine fines points late penalty\"},{\"t\":\"MTD-compatible software\",\"q\":\"MTD-compatible software: what you need and how to find it\",\"s\":\"What software you need for Making Tax Digital for Income Tax, the main types, and what to check before you choose.\",\"u\":\"/guides/mtd-compatible-software\",\"g\":\"Records and software\",\"k\":\"app apps software hmrc approved recognised\"},{\"t\":\"MTD for sole traders\",\"q\":\"MTD for sole traders: a practical guide\",\"s\":\"What Making Tax Digital means if you’re self-employed: the records you need, what you send each quarter, and how to get ready.\",\"u\":\"/guides/mtd-sole-trader-guide\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"MTD for landlords\",\"q\":\"MTD for landlords: what changes for rental income\",\"s\":\"How Making Tax Digital works for landlords: why gross rent counts, jointly owned property, overseas lets, and keeping records with a letting agent.\",\"u\":\"/guides/mtd-landlord-guide\",\"g\":\"Landlords\",\"k\":\"\"},{\"t\":\"MTD expenses and categories\",\"q\":\"MTD expenses: categories and what you can claim\",\"s\":\"The expense categories used in Making Tax Digital quarterly updates for sole traders and landlords, and when you can send one total figure.\",\"u\":\"/guides/mtd-expenses\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"The final declaration\",\"q\":\"The MTD final declaration explained\",\"s\":\"What the Making Tax Digital final declaration is, what goes into it, and how it replaces the Self Assessment tax return.\",\"u\":\"/guides/mtd-final-declaration\",\"g\":\"Records and software\",\"k\":\"tax return year end self assessment\"},{\"t\":\"MTD software comparison\",\"q\":\"MTD software comparison: how to choose the right type\",\"s\":\"A side-by-side comparison of the main kinds of Making Tax Digital software, who each suits, and the questions to ask before you pay.\",\"u\":\"/guides/mtd-software-comparison\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"MTD FAQs and accountant questions\",\"q\":\"MTD questions answered, including what to ask your accountant\",\"s\":\"Straight answers to the most common Making Tax Digital questions, plus the questions to put to your accountant before your first quarter.\",\"u\":\"/guides/mtd-faq\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"MTD exemptions\",\"q\":\"Who is exempt from Making Tax Digital for Income Tax?\",\"s\":\"The automatic exemptions from MTD for Income Tax, the temporary ones that run to April 2027, and how to apply if you’re digitally excluded.\",\"u\":\"/guides/mtd-exemptions\",\"g\":\"Getting started\",\"k\":\"exempt exemption excluded digitally excluded\"},{\"t\":\"How to sign up for MTD\",\"q\":\"How to sign up for Making Tax Digital for Income Tax\",\"s\":\"What you need before signing up for MTD for Income Tax, the steps on GOV.UK, signing up through an accountant, and what to do if HMRC signed you up.\",\"u\":\"/guides/mtd-sign-up\",\"g\":\"Getting started\",\"k\":\"register signup join enrol\"},{\"t\":\"MTD and jointly owned property\",\"q\":\"MTD for jointly owned property: how joint landlords are affected\",\"s\":\"How jointly owned rental property counts towards the MTD threshold, whether both owners need MTD, and the simplified records joint landlords can use.\",\"u\":\"/guides/mtd-joint-property\",\"g\":\"Landlords\",\"k\":\"spouse wife husband partner jointly owned\"},{\"t\":\"MTD if you earn under \\xa320,000\",\"q\":\"Do I need MTD if I earn under \\xa320,000?\",\"s\":\"Why qualifying income of \\xa320,000 or less is exempt from MTD for Income Tax, what counts towards it, and when it’s worth joining anyway.\",\"u\":\"/guides/mtd-under-20000\",\"g\":\"Getting started\",\"k\":\"small low income exempt\"},{\"t\":\"MTD for VAT vs Income Tax\",\"q\":\"MTD for VAT vs MTD for Income Tax: what’s the difference?\",\"s\":\"How Making Tax Digital for VAT and for Income Tax differ, whether your VAT software will work, and how to handle both if you’re a VAT-registered sole trader.\",\"u\":\"/guides/mtd-vat-vs-income-tax\",\"g\":\"Sole traders\",\"k\":\"vat\"},{\"t\":\"What is Making Tax Digital?\",\"q\":\"What is Making Tax Digital?\",\"s\":\"A plain-English explanation of HMRC’s Making Tax Digital programme: what it is, which taxes it covers, and what it means for you.\",\"u\":\"/guides/what-is-making-tax-digital\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"Working out qualifying income\",\"q\":\"How to work out your qualifying income for MTD\",\"s\":\"What counts as qualifying income for Making Tax Digital for Income Tax, what doesn’t, and worked examples for common situations.\",\"u\":\"/guides/mtd-qualifying-income\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"When do I need to start MTD?\",\"q\":\"When do I need to start Making Tax Digital for Income Tax?\",\"s\":\"When MTD for Income Tax starts for you, based on your income and tax return, with examples for each start date.\",\"u\":\"/guides/mtd-when-do-i-start\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"Had an MTD letter from HMRC?\",\"q\":\"I’ve had a letter from HMRC about Making Tax Digital. What now?\",\"s\":\"What HMRC’s Making Tax Digital letters mean, what to do next, and what to do if you think HMRC has it wrong.\",\"u\":\"/guides/mtd-hmrc-letter\",\"g\":\"Getting started\",\"k\":\"letter scam email\"},{\"t\":\"MTD vs Self Assessment\",\"q\":\"MTD for Income Tax vs Self Assessment: what changes?\",\"s\":\"What changes when you move from Self Assessment to MTD for Income Tax, and what stays the same.\",\"u\":\"/guides/mtd-vs-self-assessment\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"MTD if you live outside the UK\",\"q\":\"Does Making Tax Digital apply if I live outside the UK?\",\"s\":\"How MTD for Income Tax applies to people who aren’t UK resident but have UK self-employment or property income.\",\"u\":\"/guides/mtd-non-uk-residents\",\"g\":\"Getting started\",\"k\":\"non resident abroad expat living abroad\"},{\"t\":\"Using an accountant for MTD\",\"q\":\"How to authorise your accountant for Making Tax Digital\",\"s\":\"How to let an accountant handle MTD for Income Tax for you, what they can do, and what you still need to do yourself.\",\"u\":\"/guides/mtd-accountant-authorisation\",\"g\":\"Getting started\",\"k\":\"accountant agent bookkeeper\"},{\"t\":\"MTD and partnerships\",\"q\":\"Does Making Tax Digital apply to partnerships?\",\"s\":\"When partnerships will join MTD for Income Tax, and how being a partner affects your own MTD position.\",\"u\":\"/guides/mtd-partnerships\",\"g\":\"Sole traders\",\"k\":\"partnership partner llp\"},{\"t\":\"Digital records for MTD\",\"q\":\"What digital records do I need for Making Tax Digital?\",\"s\":\"What counts as a digital record under MTD for Income Tax, what each record must include, and the rules on digital links.\",\"u\":\"/guides/mtd-digital-records\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Bridging software explained\",\"q\":\"What is bridging software for Making Tax Digital?\",\"s\":\"How bridging software lets you keep using spreadsheets for MTD for Income Tax, and the rules you need to follow.\",\"u\":\"/guides/mtd-bridging-software\",\"g\":\"Records and software\",\"k\":\"excel spreadsheet sheets google bridging\"},{\"t\":\"Free MTD software\",\"q\":\"Is there free software for Making Tax Digital for Income Tax?\",\"s\":\"Whether you can do MTD for Income Tax without paying for software, where to find free options, and what to check.\",\"u\":\"/guides/mtd-free-software\",\"g\":\"Records and software\",\"k\":\"free cheap no cost\"},{\"t\":\"Standard vs calendar quarters\",\"q\":\"Standard vs calendar quarters for Making Tax Digital\",\"s\":\"The two types of quarterly update period for MTD for Income Tax, how calendar quarters work, and who should use them.\",\"u\":\"/guides/mtd-calendar-quarters\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Your first quarterly update\",\"q\":\"How to send your first MTD quarterly update\",\"s\":\"A step-by-step walkthrough of sending your first Making Tax Digital quarterly update, from records to submission.\",\"u\":\"/guides/mtd-first-quarterly-update\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Correcting MTD mistakes\",\"q\":\"How to correct a mistake in an MTD quarterly update\",\"s\":\"How to fix errors in Making Tax Digital quarterly updates and final declarations, and why you don’t need to resend old updates.\",\"u\":\"/guides/mtd-correcting-mistakes\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Your in-year tax estimate\",\"q\":\"What is the MTD tax estimate?\",\"s\":\"What HMRC’s in-year tax estimate under MTD for Income Tax shows, how reliable it is, and how to use it.\",\"u\":\"/guides/mtd-tax-estimate\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Late payment penalties\",\"q\":\"MTD late payment penalties and interest\",\"s\":\"How late payment penalties and interest work for people in MTD for Income Tax, with the rates for 2026/27 and 2027/28.\",\"u\":\"/guides/mtd-late-payment-penalties\",\"g\":\"Deadlines and penalties\",\"k\":\"pay late interest\"},{\"t\":\"When penalty points expire\",\"q\":\"How long do MTD penalty points last?\",\"s\":\"How Making Tax Digital late submission points expire, and how to clear them once you’ve hit the four-point threshold.\",\"u\":\"/guides/mtd-penalty-points-expiry\",\"g\":\"Deadlines and penalties\",\"k\":\"\"},{\"t\":\"Appealing an MTD penalty\",\"q\":\"How to appeal an MTD penalty\",\"s\":\"How to challenge a Making Tax Digital penalty point or charge, what counts as a reasonable excuse, and the time limit.\",\"u\":\"/guides/mtd-appeal-penalty\",\"g\":\"Deadlines and penalties\",\"k\":\"\"},{\"t\":\"Payments on account and MTD\",\"q\":\"Do I pay tax quarterly under MTD? Payments on account explained\",\"s\":\"Why MTD for Income Tax doesn’t change when you pay, and how payments on account work alongside quarterly updates.\",\"u\":\"/guides/mtd-payments-on-account\",\"g\":\"Deadlines and penalties\",\"k\":\"\"},{\"t\":\"Cash basis under MTD\",\"q\":\"Cash basis and Making Tax Digital\",\"s\":\"How the cash basis works for sole traders and landlords in MTD for Income Tax, and when traditional accounting may suit you better.\",\"u\":\"/guides/mtd-cash-basis\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"MTD with more than one business\",\"q\":\"MTD if you have more than one business\",\"s\":\"How MTD for Income Tax works if you have several trades or a mix of trading and rental income.\",\"u\":\"/guides/mtd-multiple-businesses\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"Stopping a business under MTD\",\"q\":\"What happens to MTD if I stop my business?\",\"s\":\"What stopping a business means for MTD for Income Tax, including ceased income, the final declaration and opting out.\",\"u\":\"/guides/mtd-stopping-business\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"MTD with a job and a side business\",\"q\":\"MTD if you’re employed with a side business\",\"s\":\"How MTD for Income Tax applies if you have a salaried job and a side business or rental income.\",\"u\":\"/guides/mtd-employed-side-business\",\"g\":\"Sole traders\",\"k\":\"side hustle second job employed payslip paye\"},{\"t\":\"MTD for CIS subcontractors\",\"q\":\"Making Tax Digital for CIS subcontractors\",\"s\":\"How MTD for Income Tax applies to self-employed construction workers paid under the Construction Industry Scheme.\",\"u\":\"/guides/mtd-cis-subcontractors\",\"g\":\"Sole traders\",\"k\":\"cis construction subcontractor\"},{\"t\":\"End of period statement (EOPS)\",\"q\":\"What happened to the MTD end of period statement?\",\"s\":\"Why the end of period statement no longer exists in MTD for Income Tax, and what replaced it.\",\"u\":\"/guides/mtd-end-of-period-statement\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"How long to keep records\",\"q\":\"How long do I need to keep MTD records?\",\"s\":\"How long to keep your digital records under MTD for Income Tax, and what to do when you switch software.\",\"u\":\"/guides/mtd-record-retention\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Holiday lets and Airbnb\",\"q\":\"MTD for holiday lets and Airbnb hosts\",\"s\":\"How MTD for Income Tax applies to holiday lets and short-term lets now that the furnished holiday lettings rules have ended.\",\"u\":\"/guides/mtd-holiday-lets\",\"g\":\"Landlords\",\"k\":\"airbnb holiday let short let booking furnished\"},{\"t\":\"MTD for overseas property\",\"q\":\"MTD for overseas property income\",\"s\":\"How rental income from property abroad counts for MTD for Income Tax if you live in the UK.\",\"u\":\"/guides/mtd-overseas-property\",\"g\":\"Landlords\",\"k\":\"abroad foreign overseas spain france\"},{\"t\":\"MTD for retired landlords\",\"q\":\"MTD for retired landlords\",\"s\":\"How MTD for Income Tax applies if you’re retired and have rental income, including pensions, exemptions and getting help.\",\"u\":\"/guides/mtd-retired-landlords\",\"g\":\"Landlords\",\"k\":\"pension pensioner retired older\"},{\"t\":\"MTD with several rental properties\",\"q\":\"Do I need a separate MTD update for each rental property?\",\"s\":\"How Making Tax Digital works if you let more than one property, and why you don’t send an update per property.\",\"u\":\"/guides/mtd-multiple-properties\",\"g\":\"Landlords\",\"k\":\"\"},{\"t\":\"Letting agents and MTD\",\"q\":\"Can my letting agent handle Making Tax Digital for me?\",\"s\":\"What a letting agent can and can’t do for your Making Tax Digital obligations, and how to use their statements in your records.\",\"u\":\"/guides/mtd-letting-agents\",\"g\":\"Landlords\",\"k\":\"\"},{\"t\":\"Mortgage interest under MTD\",\"q\":\"How does mortgage interest work under MTD?\",\"s\":\"How residential mortgage interest and other finance costs are treated for landlords under Making Tax Digital.\",\"u\":\"/guides/mtd-mortgage-interest\",\"g\":\"Landlords\",\"k\":\"mortgage interest finance costs\"},{\"t\":\"Recording mileage under MTD\",\"q\":\"How do I record mileage under Making Tax Digital?\",\"s\":\"How to claim business mileage when you’re in MTD for Income Tax, the simplified mileage rates, and what records to keep.\",\"u\":\"/guides/mtd-mileage\",\"g\":\"Sole traders\",\"k\":\"miles car van mileage 55p\"},{\"t\":\"Working from home expenses\",\"q\":\"Working from home expenses under Making Tax Digital\",\"s\":\"How to claim the costs of working from home when you’re in MTD for Income Tax, including HMRC’s flat rates.\",\"u\":\"/guides/mtd-working-from-home\",\"g\":\"Sole traders\",\"k\":\"home office use of home\"},{\"t\":\"Claiming business equipment\",\"q\":\"How do I claim business equipment under MTD?\",\"s\":\"How laptops, tools and other equipment are claimed under Making Tax Digital, under both cash basis and traditional accounting.\",\"u\":\"/guides/mtd-business-equipment\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"Starting a new business or income\",\"q\":\"I’m starting a new business. When does MTD apply?\",\"s\":\"When MTD for Income Tax applies if you start self-employment or letting, and what to do if you’re already in MTD and add a new income source.\",\"u\":\"/guides/mtd-starting-a-business\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"Basis period reform and MTD\",\"q\":\"Basis period reform and Making Tax Digital\",\"s\":\"How the move to tax year basis for sole traders interacts with MTD for Income Tax, including transition profits.\",\"u\":\"/guides/mtd-basis-period-reform\",\"g\":\"Sole traders\",\"k\":\"\"},{\"t\":\"MTD and limited companies\",\"q\":\"Does Making Tax Digital apply to limited companies?\",\"s\":\"Whether limited companies and their directors need MTD for Income Tax, and how MTD for VAT applies to companies.\",\"u\":\"/guides/mtd-limited-companies\",\"g\":\"Sole traders\",\"k\":\"ltd company director dividends\"},{\"t\":\"Switching MTD software\",\"q\":\"Can I change MTD software during the tax year?\",\"s\":\"How to switch Making Tax Digital software, when it’s easiest, and what to do with your existing digital records.\",\"u\":\"/guides/mtd-switching-software\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Bank feeds and MTD\",\"q\":\"Do I need bank feeds for Making Tax Digital?\",\"s\":\"Whether bank feeds are required for MTD for Income Tax, how they help, and what to check before connecting your bank.\",\"u\":\"/guides/mtd-bank-feeds\",\"g\":\"Records and software\",\"k\":\"\"},{\"t\":\"Opting out of MTD\",\"q\":\"Can I leave Making Tax Digital if my income falls?\",\"s\":\"When you can opt out of MTD for Income Tax after your income falls below the threshold, and how opting out works.\",\"u\":\"/guides/mtd-opting-out\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"Over the threshold for one year\",\"q\":\"What if my income was only over the MTD threshold for one year?\",\"s\":\"Whether a single good year brings you into MTD for Income Tax, and how quickly you can leave again.\",\"u\":\"/guides/mtd-income-over-threshold-once\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"Main and supporting agents\",\"q\":\"Main and supporting agents for Making Tax Digital\",\"s\":\"The difference between a main agent and a supporting agent for MTD for Income Tax, and what each can do.\",\"u\":\"/guides/mtd-supporting-agents\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"How to apply for an exemption\",\"q\":\"How do I apply for an MTD exemption?\",\"s\":\"How to apply to HMRC for an exemption from MTD for Income Tax, what to include, and what to do while you wait.\",\"u\":\"/guides/mtd-apply-for-exemption\",\"g\":\"Getting started\",\"k\":\"\"},{\"t\":\"Government Gateway for MTD\",\"q\":\"Government Gateway and MTD: what you need to sign in\",\"s\":\"Which login you need for MTD for Income Tax, how identity checks work, and what to do if you’ve lost your details.\",\"u\":\"/guides/mtd-government-gateway\",\"g\":\"Getting started\",\"k\":\"login log in account password user id\"},{\"t\":\"Missed your first update?\",\"q\":\"I missed my first MTD quarterly update. 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