Next tax date 7 Nov MTD quarterly update 2 10 days Get reminders
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Do I need Making Tax Digital?

Four questions about your income and your tax return. We'll tell you if MTD for Income Tax applies to you, from when, and what you'll need to send.

Uses 2026/27 HMRC rates
Checked 28 Oct 2026 against GOV.UK

Question 1 of 4Where does your income come from?
MTD docket28 Oct 2026

Your answer prints here.

Answer up to four questions. You'll get the date MTD starts for you, if it does, and every deadline that follows.

The rules this checks

Making Tax Digital for Income Tax applies to sole traders and landlords whose qualifying income is over the limit for a tax year. Qualifying income is your turnover from self-employment plus your rent, before any expenses. Pay from a job, pensions and savings don't count.

Turnover overIn the tax yearYou use MTD from
£50,0002024 to 20256 April 2026
£30,0002025 to 20266 April 2027
£20,0002026 to 20276 April 2028

HMRC checks each tax return you send and writes to you before you need to start. You still send a normal tax return for the year before MTD begins.

What MTD means each year

  • Keep your business records in software that works with MTD.
  • Send a quarterly update of income and expense totals by the 7th of August, November, February and May.
  • Send a final declaration by 31 January after the tax year ends. It takes the place of the tax return.

Exemptions

Partnerships don't use it yet. HMRC also exempts people without a National Insurance number, people with a power of attorney or a deputy acting for them, and Lloyd's members. Foster and kinship carers claiming qualifying care relief, and people claiming averaging relief, are exempt until April 2027. If your age, a health condition, a disability, your religion or where you live stops you using software, you can apply to HMRC to be treated as digitally excluded.

Source: Find out if and when you need to use Making Tax Digital for Income Tax and MTD exemptions, GOV.UK. Checked 28 Oct 2026.