MTD for Income Tax Checker
Enter your self-employment and property income to see whether, and from when, you must use Making Tax Digital for Income Tax.
Your income
Your first year: 2026-27
| What | Period covered | Due by |
|---|---|---|
| Quarterly update 1 | 6 Apr 2026 – 5 Jul 2026 | 7 August 2026 |
| Quarterly update 2 | 6 Jul 2026 – 5 Oct 2026 | 7 November 2026 |
| Quarterly update 3 | 6 Oct 2026 – 5 Jan 2027 | 7 February 2027 |
| Quarterly update 4 | 6 Jan 2027 – 5 Apr 2027 | 7 May 2027 |
| Final declaration and tax payment | Tax year 2026-27 | 31 January 2028 |
The roll-out
| Qualifying income over | On your return for | Start date |
|---|---|---|
| £50,000 | 2024-25 | 6 April 2026 |
| £30,000 | 2025-26 | 6 April 2027 |
| £20,000 | 2026-27 | 6 April 2028 |
Who has to use Making Tax Digital for Income Tax
Sole traders and landlords with qualifying income over £50,000 must use it from 6 April 2026. The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028. HMRC looks at the Self Assessment return for the tax year two years before each start date.
What counts as qualifying income
Your gross income from self-employment and from property, added together, before any expenses are deducted. Employment income, pensions, dividends and partnership income do not count.
What you have to do
Keep digital records, send HMRC an update of income and expenses every quarter using compatible software, and submit a final declaration by 31 January after the end of the tax year.
Ready for Making Tax Digital?
Tax Optimiser sends your quarterly updates and final declaration to HMRC from a spreadsheet or your bookkeeping software.
MTD for Income Tax