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. See the full 2026-27 deadline calendar for both the standard and calendar-quarter periods.
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?
What are the MTD quarterly update deadlines?
What happens if I miss an MTD deadline?
What income counts towards the MTD threshold?
Sources
Learn More
Making Tax Digital (MTD): What You Need to Know
An overview of HMRC's Making Tax Digital programme, covering MTD for VAT, Income Tax Self Assessment, and what businesses need to do to comply.
Making Tax Digital for Income Tax: What You Need to Know for April 2026
Making Tax Digital for Income Tax Self Assessment (MTD ITSA) launches in April 2026 for sole traders and landlords earning over £50,000. Find out what quarterly reporting means for you and how to get ready.
Self Assessment: Who Needs to File a Tax Return?
Who must register for Self Assessment in 2025-26 — self-employment, rental, CGT, dividends, HICBC — and why high PAYE earnings alone no longer count.