Making Tax Digital, explained in plain English.
HMRC is moving tax records and filing into software. Here's who it affects, when it starts and what actually changes — plus a quick checker to see where you stand.
Your MTD year · 2026/27
EXAMPLE- Q1Update by 7 Aug 2026Filed
- Q2Update by 7 Nov 2026Next
- Q3Update by 7 Feb 2027—
- Q4Update by 7 May 2027—
- TRTax return by 31 Jan 2028Year end
Two regimes
One name, two sets of rules.
Who
Sole traders and landlords whose qualifying income — self-employment turnover plus gross rents — is over the threshold.
What
Digital records in MTD-compatible software, four quarterly updates a year and a final tax return.
When
Over £50k from 6 April 2026, over £30k from 6 April 2027, and HMRC plans over £20k from April 2028.
When MTD for Income Tax starts
6 April 2026
Over £50k
Already started. First quarterly update was due 7 August 2026.
6 April 2027
Over £30k
Based on your 2025/26 return. Get set up this winter.
6 April 2028
Over £20k
Planned by HMRC. We'll keep you posted.
Making Tax Digital for Income Tax
Does MTD apply to you yet?
If you're self-employed or a landlord, HMRC now wants quarterly digital updates once your qualifying income passes a threshold. Pick your yearly income from self-employment and property to see when.
Qualifying income (before expenses)
Pick a band to see your date.
How we handle MTD for youBased on HMRC's Making Tax Digital for Income Tax guidance. Last checked: October 2026.
What changes for you
Digital records
Income and expenses kept in software as you go, not gathered up once a year.
Quarterly updates
A summary sent to HMRC four times a year — no tax to pay with each one.
Compatible software
HMRC-recognised software (or bridging software for spreadsheets) connected to HMRC.
Year-end return
You still finalise the year with a tax return by 31 January — that's where reliefs and adjustments go.
Key dates
Quarterly updates are due on the 7th of the month after each quarter ends. Your tax return and payment are still due on 31 January.
All tax deadlines- Paper self assessment returns for 2025/26Most people file online instead
- MTD for Income Tax — quarter 2 updatePeriod 6 Jul – 5 Oct
- Online self assessment return and tax paymentThe big one — book early
- MTD for Income Tax — quarter 3 updatePeriod 6 Oct – 5 Jan
- MTD for Income Tax — quarter 4 updatePeriod 6 Jan – 5 Apr
- Second payment on accountTowards your 2026/27 tax bill
Let us handle it
Questions people ask
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