MTD ITSA Deadline 2026

The MTD ITSA deadline 2026 is fast approaching. Making Tax Digital for Income Tax becomes mandatory in phases, starting from 6 April 2026. HMRC has issued an "act now" warning to more than 860,000 sole traders and landlords who need to prepare. If your qualifying income exceeded £50,000 in the 2024–25 tax year, you must be signed up and ready to submit 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. The government plans to extend to those over £20,000 for 2026–27, with legislation to confirm the exact date. 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 submit an End of Period Statement and Final Declaration by 31 January following the tax year end.

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. The good news: HMRC is waiving penalties for late quarterly updates in the first year, so there's some breathing room while everyone adjusts.

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.

Don't leave the MTD ITSA deadline 2026 to the last minute. Get your systems in place, sign up for software, and do a dry run if you can. The first quarter after 6 April 2026 will be here sooner than you think.