Sole traders and landlords with qualifying income over £30,000 in the 2025 to 2026 tax year use Making Tax Digital for Income Tax from 6 April 2027. Submit's Income Tax filing awaits HMRC recognition. VAT returns are filed today: see VAT return from a spreadsheet.
Who starts on 6 April 2027
The rule covers sole traders and landlords who are registered for Self Assessment, when their qualifying income is over £30,000.
£30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027
you’re a sole trader or a landlord registered for Self Assessment
Quarterly updates
Send an update for each quarter by its deadline. These are the standard update periods.
| Update period | Deadline |
|---|---|
| 6 April to 5 July | 7 August |
| 6 April to 5 October | 7 November |
| 6 April to 5 January | 7 February |
| 6 April to 5 April | 7 May, in the following tax year |
Final declaration
The tax return for the year follows the quarterly updates.
You must submit your tax return by 31 January following the end of the relevant tax year, but you can submit it earlier.
What Submit files
Submit files VAT returns now. See VAT return from a spreadsheet.
The dates for other income levels, and for every other filing, are on the MTD calendar.
Submit's Income Tax (MTD) filing awaits HMRC recognition. Until then it runs against a test service and files nothing real.