MTD deadlines, explained.

Making Tax Digital for Income Tax is now in force in phases, starting from 6 April 2026 for the highest qualifying-income band. HMRC wrote to hundreds of thousands of sole traders and landlords ahead of that date. If your qualifying income exceeded £50,000 in the 2024–25 tax year, you should already be using MTD-compatible software for quarterly updates from 6 April 2026.

MTD ITSA deadline timeline

The rollout is staggered by income threshold. If your qualifying income (combined self-employment and property turnover) was over £50,000 in 2024–25, your MTD ITSA deadline is 6 April 2026. For income over £30,000 in 2025–26, the deadline is 6 April 2027. Over £20,000 in 2026–27 means 6 April 2028. Partnerships will be brought in later, with the timeline to be announced.

Quarterly submission deadlines

Once you're in scope, you must submit quarterly updates within one month of each quarter end. For the first quarter (6 April–5 July 2026), the submission is due by 7 August 2026. For 6 July–5 October, it's due by 7 November 2026. For 6 October–5 January, by 7 February 2027. For 6 January–5 April, by 7 May 2027. At the end of the tax year, you make a final declaration by 31 January following the tax year end. (HMRC dropped the separate End of Period Statement, so there's one year-end step, not two.)

What HMRC is doing

HMRC reviews your Self Assessment return each year and checks your qualifying income. If you're above the threshold, they'll write to confirm you need to start using MTD ITSA by the start of the upcoming tax year. Even if you don't receive a letter, it's your responsibility to check and comply. Use HMRC's online tool to verify if and when you need to sign up. Your first year of quarterly updates has no penalty points: 2026 to 2027 if you joined in April 2026, and 2027 to 2028 if you join in April 2027. After that, each missed quarterly deadline earns a point, and four points means a £200 penalty. Late tax returns and late payments are penalised from the start.

How to prepare for the MTD ITSA deadline

Choose MTD-compatible software and sign up before your start date. You can voluntarily join the pilot early to familiarise yourself. Digitalise your records now: whether that's linking software to your bank account or using spreadsheets with bridging software. Consider opening a separate business account to simplify categorisation. Quartax lets you upload your bank CSV, review AI-categorised transactions, and submit to HMRC in one click: no spreadsheets required.

Check your eligibility

HMRC provides an online tool to check if and when you need to use MTD ITSA. You'll need to consider your Self Assessment status, your sources of income, and how much self-employment or property income you expect in the relevant tax years. If you used the SA109 supplementary page for your 2024–25 return and expect to use it again, you may not need MTD before April 2027. Use the GOV.UK eligibility checker to confirm.

If you are only just in scope, get compatible software in place as soon as you can, sign up with HMRC, and do a dry run before your next quarter is due. Penalties for late quarterly updates are waived in the first year of MTD for many filers. Check current HMRC guidance.