There are two sets of dates that matter for Making Tax Digital for Income Tax: when you're mandated to join (based on your income), and the deadlines you hit each year once you're in.

When do you have to start?

MTD for Income Tax is phased in by your qualifying income — gross self-employment plus property income, before expenses.

Apr 2026
Over £50,000
First group mandated
Apr 2027
Over £30,000
Second group
Apr 2028
Over £20,000
Extending further

The four quarterly deadlines

Once you're in MTD, you send HMRC a cumulative update for each standard quarter. Each update is generally due one month and seven days after the quarter ends:

After the tax year ends you also submit a final declaration to confirm your figures and claim reliefs — the deadline for that remains 31 January, the same as Self Assessment today.

Don't forget your tax dates too

  • Quarterly updates: 7 Aug, 7 Nov, 7 Feb, 7 May.
  • Final declaration & balancing payment: 31 January.
  • Payments on account (if they apply): 31 January and 31 July.

HMRC operates a points-based penalty system for late submissions, so building a simple quarterly habit early is worth it. The figures you submit each quarter are cumulative (year-to-date), which is exactly what a good spreadsheet or software will prepare for you.

Based on official HMRC and gov.uk guidance. General information, not tax advice — confirm your own deadlines with HMRC or an accountant.

Never miss a quarter

The MTD Ready Kit calculates your cumulative quarterly figures automatically and includes a reminder calendar — so each deadline is a five-minute job.

See the MTD Ready Kit — £29 Get the free checklist

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