Making Tax Digital for Income Tax: dates and thresholds
The biggest change to Self Assessment in 30 years arrived in April 2026. If you are self-employed or a landlord, this is when it reaches you and what it asks of you.
Who, and when
| Gross income (self-employment + property, combined) | You are in MTD from |
|---|---|
| Over £50,000 (in the 2024/25 return) | 6 April 2026 |
| Over £30,000 (in the 2025/26 return) | 6 April 2027 |
| Over £20,000 (in the 2026/27 return) | 6 April 2028 |
"Gross" means turnover and rent before expenses. Partnerships, and anyone below £20,000, are not yet in scope.
What you have to do
- Keep digital records (spreadsheet or software) of business income and expenses.
- Send a quarterly update to HMRC through MTD-compatible software — a summary of income and expenses so far.
- File a final declaration by 31 January, which replaces the Self Assessment return. Tax is still paid on the same dates (31 January and 31 July).
Quarterly update deadlines (standard quarters)
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July | 7 August |
| Q2 | 6 July – 5 October | 7 November |
| Q3 | 6 October – 5 January | 7 February |
| Q4 | 6 January – 5 April | 7 May |
You can elect calendar quarters instead (1 April – 30 June etc.); the deadlines stay the 7th of the following month.
Penalties
A points system: one point per late update, a £200 penalty once you reach four points, and points expire after two years of compliance. Late payment penalties are separate and start at 3% after 15 days.
Landlords
Rental income counts towards the threshold even if you also have a job. Jointly owned property counts your share. A spreadsheet plus "bridging" software satisfies the digital-records rule; a full accounting package is not required.
Every date on one page: the free 2026/27 self-employed tax calendar below.
Rates and thresholds for 2026/27, checked against GOV.UK on 20 September 2026. England, Wales and Northern Ireland. Not tax advice.