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 | Covers (cumulative) | Due by |
|---|---|---|
| Quarterly update 1 | 6 Apr 2026 – 5 Jul 2026 | 7 August 2026 |
| Quarterly update 2 | 6 Apr 2026 – 5 Oct 2026 | 7 November 2026 |
| Quarterly update 3 | 6 Apr 2026 – 5 Jan 2027 | 7 February 2027 |
| Quarterly update 4 | 6 Apr 2026 – 5 Apr 2027 | 7 May 2027 |
| Tax return 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 |
Updates are cumulative. Each quarterly update covers the tax year so far, from 6 April to the end of that quarter, so a later update corrects an earlier one. HMRC will not give penalty points for quarterly updates sent late in 2026-27.
Guide only. HMRC decides from the Self Assessment return for the tax year shown, so a year with unusually high or low income can change your start date. Some people are exempt, for example where it is not practical to use digital tools. The quarterly periods shown are the standard ones; you can elect to use calendar quarters.Example. With £42,000 of self-employment turnover and £12,000 of property income, qualifying income is £54,000. That is over the £50,000 threshold, so Making Tax Digital for Income Tax applies from 6 April 2026 and the first quarterly update is due by 7 August 2026.
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 your tax return by 31 January after the end of the tax year. The quarterly updates are cumulative: each one covers the tax year so far, from 6 April to the end of that quarter, so a later update corrects anything missed in an earlier one.
Late quarterly updates in 2026-27
HMRC will not give penalty points for quarterly updates sent late during the 2026-27 tax year, the first year of the roll-out. The tax return and the payment are still due by 31 January, with the usual penalties and interest if they are late.
Frequently asked questions
When does Making Tax Digital for Income Tax start?
6 April 2026 for sole traders and landlords with qualifying income over £50,000. The threshold drops to £30,000 from 6 April 2027 and £20,000 from 6 April 2028.
What counts as qualifying income?
Your gross income from self-employment and from property added together, before expenses. Employment income, pensions, dividends and partnership income do not count.
How often do I have to report?
Every quarter, using compatible software, followed by your tax return by 31 January after the end of the tax year. Each quarterly update is cumulative, covering the tax year to date.
Are there penalties for a late quarterly update?
Not in 2026-27: HMRC will not give penalty points for late quarterly updates in the first year. The tax return and payment deadlines carry the usual penalties.
Related calculators
Sources: Check if you need to use Making Tax Digital for Income Tax, Use Making Tax Digital for Income Tax on GOV.UK.
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MTD for Income Tax