Making Tax Digital Checker
Check if you need to use Making Tax Digital for Income Tax from April 2026. Enter your self-employment and property income to find out when you need to start, your quarterly deadlines, and how to prepare.
You need to use Making Tax Digital from 6 April 2026
Combined qualifying income: £55,000 — Over £50,000 (2024-25)
MTD starts: 6 April 2026
Begin keeping digital records and using HMRC-compatible software
Q1: 6 Apr – 5 Jul 2026
Submit by 7 August 2026
Q2: 6 Jul – 5 Oct 2026
Submit by 7 November 2026
Q3: 6 Oct 2026 – 5 Jan 2027
Submit by 7 February 2027
Q4: 6 Jan – 5 Apr 2027
Submit by 7 May 2027
Final declaration: 31 January 2028
Replaces your annual Self Assessment return
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July | 7 August 2026 |
| Q2 | 6 July – 5 October | 7 November 2026 |
| Q3 | 6 October – 5 January | 7 February 2027 |
| Q4 | 6 January – 5 April | 7 May 2027 |
| Final Declaration | 31 January 2028 | |
Soft landing period
For your first year under MTD, HMRC will not charge penalty points for late quarterly submissions. However, late payment penalties still apply. Use this time to get comfortable with the new system.
- 1Choose HMRC-compatible software — You'll need software that works with Making Tax Digital to keep records and submit updates. Check HMRC's list of compatible software.
- 2Set up digital records — Start recording all income and expenses digitally using your chosen software, from 6 April 2026.
- 3Submit quarterly updates — Send income and expense summaries to HMRC every 3 months. Your first deadline is 7 August 2026.
- 4File your final declaration — This replaces the Self Assessment tax return. Due by 31 January 2028.
Counts towards threshold ✓
- • Self-employment gross income
- • UK property rental gross income
Does NOT count ✗
- • Employment income (PAYE salary)
- • Dividend income
- • Savings interest
- • Capital gains
- • Pension income
How Making Tax Digital Works
Digital Records
Keep all business income and expense records digitally using HMRC-compatible software. Spreadsheets alone are no longer sufficient.
Quarterly Updates
Submit income and expense summaries to HMRC every 3 months, instead of once a year. Deadlines are 7 Aug, 7 Nov, 7 Feb, and 7 May.
Final Declaration
At year end, submit a final declaration that replaces the annual Self Assessment tax return. Due by 31 January after the tax year ends.
Phased Rollout
£50,000+ income from April 2026, £30,000+ from April 2027, £20,000+ from April 2028. Check your qualifying income above.
Frequently asked questions
Who needs to use Making Tax Digital from April 2026?
Sole traders and landlords with combined gross self-employment and property income over £50,000 in the 2024-25 tax year. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028.
What are the MTD quarterly update deadlines?
7 August (Apr–Jul), 7 November (Jul–Oct), 7 February (Oct–Jan), and 7 May (Jan–Apr). A final declaration replaces the annual Self Assessment return by 31 January.
What happens if I miss an MTD deadline?
For 2026-27, there's a soft landing — no penalty points for late quarterly submissions. Late payment penalties still apply. From year two, a points-based system kicks in.
What income counts towards the MTD threshold?
Only gross self-employment and UK property rental income. PAYE employment income, dividends, savings interest, capital gains, and pensions do not count.