MTD for income tax

Draft: awaiting review by a qualified accountant

Making Tax Digital for Income Tax checker

Making Tax Digital for Income Tax changes how sole traders and landlords report to HMRC. You keep digital records and send updates every quarter. Whether it applies depends on your gross self-employment and property income.

Tax year 6 April 2026 to 5 April 2027

Which tax year are these figures for?

HMRC uses your income from two tax years before each start date.

Total sales or fees before expenses. Enter 0 if none.

£

Total rent received before expenses. Enter 0 if none.

£

Result

Yes. MTD applies to you from 6 April 2026

Your qualifying income£55,000
Threshold for this yearover £50,000

What you'll need to do

  • Keep digital records of income and expenses in MTD-compatible software.
  • Send quarterly updates to HMRC by 7 August, 7 November, 7 February, 7 May.
  • Submit a final declaration by 31 January after the end of the tax year.
  • Only gross self-employment and property income counts. Employment income, pensions and partnership income don't.
  • Your income in the earlier tax year decides whether you're in. If it changes, so might your start date.
  • Some people are exempt automatically, for example trustees and personal representatives. Partnerships aren't in yet.
  • If you can't use digital tools because of age, health, disability, religious belief or no internet access, you can apply to HMRC for an exemption.
  • There are no penalty points for late quarterly updates in 2026 to 2027. They apply from 2027 to 2028.

For guidance only, not tax advice. Based on 2026 to 2027 rates, last checked 3 November 2026.

Want someone to handle this for you?

We're building a list of accountants who specialise in mtd for income tax.

Find an accountant who handles MTD

Common questions

When does Making Tax Digital for Income Tax start?
From 6 April 2026 if your qualifying income was over £50,000 in 2024 to 2025. From 6 April 2027 if over £30,000 in 2025 to 2026. From 6 April 2028 if over £20,000 in 2026 to 2027.
What counts as qualifying income?
Your gross self-employment income plus your gross property income, before expenses. Salary, pensions, dividends and your share of partnership profits don't count.
What do I have to send HMRC?
Quarterly updates by 7 August, 7 November, 7 February, 7 May, then a final declaration by 31 January after the tax year ends.

Read the full guide →