UK Tax Utility

Making Tax Digital for Income Tax — tools and dates

Last updated 12 June 2026

Making Tax Digital (MTD) for Income Tax is HMRC's new way of reporting for sole traders and landlords: digital records plus four cumulative quarterly updates a year. It became mandatory on 6 April 2026 for anyone whose gross self-employment and property income is over £50,000, extends to over £30,000 from April 2027 and over £20,000 from April 2028 — and the first-ever quarterly deadline is 7 August 2026.

Am I in MTD? — qualifying-income checker Enter gross self-employment + property income; see if and when you're mandated. Takes 10 seconds. Quarterly deadline calculator All four cumulative update deadlines for your year, with one-click calendar (.ics) export. Plain-English MTD guide What MTD actually changes, the software you need, and what stays the same.

Who joins, and when?

Your qualifying income*You're in MTD fromTested on return
Over £50,0006 April 2026 (live now)2024-25
Over £30,0006 April 20272025-26
Over £20,0006 April 20282026-27

*Qualifying income = gross (pre-expense) self-employment + property income combined. PAYE salary, dividends and pensions don't count. Source: gov.uk, verified 12 June 2026.

The trap to know about

The £50,000 test is on turnover, not profit — so a delivery driver with £52,000 of gross fares and a modest profit is in scope, and a £30,000 side business plus £25,000 of rent crosses the line jointly. Check yourself in the checker, then estimate the actual tax with the sole trader calculator.