Making Tax Digital for Income Tax starts on 6 April 2026, 6 April 2027 or 6 April 2028, by how much self-employment and property income you had. Give your income for each tax year below. The page shows your start date, your first quarterly update deadline and the records to keep. Submit's Income Tax filing awaits HMRC recognition. VAT returns are filed today: see VAT return from a spreadsheet.
Check your income
Type your income before expenses for each tax year. Leave a box empty for no income. The answer is the earliest start date that your income gives.
What counts as qualifying income
The thresholds below apply to your qualifying income. Add your self-employment income and your property income, each before expenses.
This is the amount before expenses (also known as turnover), based on the tax return you submitted in the previous tax year.
Who the rule covers
The rule covers sole traders and landlords who are registered for Self Assessment.
you’re a sole trader or a landlord registered for Self Assessment
The three start dates
Each start date has its own threshold and tax year.
£50,000 for the 2024 to 2025 tax year, you should’ve started using Making Tax Digital for Income Tax from 6 April 2026
£30,000 for the 2025 to 2026 tax year, you will need to use it from 6 April 2027
£20,000 for the 2026 to 2027 tax year, you will need to use it from 6 April 2028
Your first quarterly update
The first update covers 6 April to 5 July of your start year. It is due on 7 August of that year.
| 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 |
Records to keep
For each item of income or expense, record the amount, the date when the income was received or expenses incurred, and the category.
You will need to use your software to create digital records.
What Submit files
The dates for every 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.
Put the checker on your site
Add this line to a page of your site. It shows the checker in a frame, with a link to this page under it. The frame holds no sign-in and sets no cookie.
<script src="https://submit.diyaccounting.co.uk/embed/mtd-income-tax-checker.js"></script>