Business Toolkit · Making Tax Digital
Making Tax Digital for Income Tax: your roadmap.
Is this a journey you need to take? Here's how to know if you'll be affected, what it means for you, how to work out your start date — and every deadline that follows.
How it works
Three things you'll need to do.
Keep records of your business transactions in functional, compatible software.
Each quarter, send HMRC a digital summary of the transactions in the software.
At the end of each tax year, make an end-of-year submission to finalise your tax position.
Who it affects
- Self-employed individuals
- Landlords
- Qualifying income over £50,000 (then £30,000, then £20,000)
What is changing
- Keep digital records
- Use HMRC-compatible software
- Send quarterly updates to HMRC
What stays the same
- You still submit a final tax return
- Deadline remains 31 January
- Tax is still paid on 31 January & 31 July
What are quarterly updates
- A summary of income & expenses
- Sent 4 times per year from your software
- Deadlines: 7 Aug, 7 Nov, 7 Feb, 7 May
Your start date
When do the rules apply to you?
Your start date depends on your qualifying income — your total gross income from self-employment and property, before expenses — in an earlier tax year.
Beware! The MTD rules are mandatory and there are penalties for non-compliance from April 2027. If you're close to a threshold, don't wait to find out.
Over £50,000
in the 2024/25 tax year
MTD start date
6 April 2026
Over £30,000
in the 2025/26 tax year
MTD start date
6 April 2027
Over £20,000
qualifying income
MTD start date
6 April 2028
Key dates & deadlines
Tax years 2025/26 → 2026/27, step by step.
- 01
31 January 2026
Submit your 2024/25 Self Assessment tax return
The last return under the old system for most people.
- 02
6 April 2026
Start keeping records with MTD software
Every transaction from this date needs to be recorded digitally.
- 03
30 June 2026
Finalise your 2025/26 tax return
HMRC deadline is 31 January 2027 — our target is 30 June 2026 so you're clear before quarterly updates begin.
- 04
7 August 2026
Quarterly Update 1
Covers 6 April – 5 July
- 05
7 November 2026
Quarterly Update 2
Covers 6 July – 5 October
- 06
7 February 2027
Quarterly Update 3
Covers 6 October – 5 January
- 07
7 May 2027
Quarterly Update 4
Covers 6 January – 5 April
- 08
31 January 2028
First MTD tax return submitted
The final declaration for 2026/27.
Every year from now on
MTD quarterly update deadlines.
Quarter 1
6 April – 5 July
Due by
7 August
Quarter 2
6 July – 5 October
Due by
7 November
Quarter 3
6 October – 5 January
Due by
7 February
Quarter 4
6 January – 5 April
Due by
7 May
Getting ready
A roadmap to your start date.
Once you know your likely start date, follow these steps and you're ready for MTD for Income Tax.
Ensure you have compatible software
Xero, QuickBooks and others all work — but your setup matters. Contact us to discuss your options and find the best fit for you.
Get into a quarterly reporting mindset
We will submit four quarterly updates as well as your annual tax return. Keeping records up to date becomes essential — organisation is key.
Decide how we can best help you
You may wish to do your own bookkeeping, or for us to do everything. It's important to come to an arrangement that suits you.
Check whether you're exempt
Exemptions exist for those who are 'digitally excluded' due to age, disability, religion or location. We can help you apply.
Not mandated yet? Start early
If your start date is 2027 or 2028, getting into digital habits now means no scramble later — and we can sign you up voluntarily.
Need help getting ready for MTD?
We'll work out your start date, sort your software and keep every quarterly deadline for you.