DIY Accounting Submit

DIY Accounting Submit

MTD calendar: when Making Tax Digital applies to you

Dates

Each entry shows the words from the gov.uk page it comes from and the day we read that page.

  1. 1 April 2022VAT: every VAT-registered business

    All VAT-registered businesses use Making Tax Digital for VAT, whatever their turnover. Your first VAT period starting on or after 1 April 2022 is the first one under the rule.

    Businesses need to have signed up to Making Tax Digital for their first VAT return starting on or after 1 April 2022.

  2. 6 April 2026Income Tax: qualifying income over £50,000

    Sole traders and landlords with qualifying income over £50,000 in the 2024 to 2025 tax year use Making Tax Digital for Income Tax.

    £50,000 for the 2024 to 2025 tax year, you should’ve started using Making Tax Digital for Income Tax from 6 April 2026

  3. 6 April 2027Income Tax: qualifying income over £30,000

    The rule reaches qualifying income over £30,000 in the 2025 to 2026 tax year.

    £30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027

  4. 6 April 2028Income Tax: qualifying income over £20,000

    The rule reaches qualifying income over £20,000 in the 2026 to 2027 tax year.

    £20,000 for the 2026 to 2027 tax year, you will need to use it from 6 April 2028

Every year

  1. Income Tax quarterly updates

    Send an update for each quarter by its deadline. These are the standard update periods.

    Standard update periods and deadlines
    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

    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 (the following tax year)

  2. Income Tax final declaration

    Submit your tax return by 31 January following the end of the tax year. You can submit it earlier.

    You must submit your tax return by 31 January following the end of the relevant tax year, but you can submit it earlier.

No date yet

  1. Income Tax: partnerships

    Partnerships will use Making Tax Digital for Income Tax. HMRC has not yet set the date.

    Partnerships will also need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date.