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MTD Readiness Toolkit

Are you caught by Making Tax Digital for Income Tax? Check in seconds — plus the deadlines and software rules if you are.

MTD for Income Tax · 2026 rollout

Your gross income (before expenses)

Gross self-employment income

Turnover — total sales before any expenses.

Gross property / rental income

Total rents received, before costs.

Total qualifying income£0

Are you in scope for MTD?

Not yet mandated

Not currently required

Enter your gross figures above to check your position.

When each band is mandated

Over £50,000From 6 Apr 2026

Over £30,000From 6 Apr 2027

Over £20,000From 6 Apr 2028

£20,000 or underNot currently required

The trap most people fall into

MTD is based on your gross income (total sales and rents before expenses) — not your profit. Many people wrongly assume they're exempt because their profit is low. If your combined turnover and rental income is over the threshold, you're caught — even if actual profit is small. Always check the gross figure.

Quarterly update deadlines

6 Apr – 5 Jul7 August

6 Apr – 5 Oct7 November

6 Apr – 5 Jan7 February

6 Apr – 5 Apr7 May

Quarterly updates report cumulative (year-to-date) totals, not just the single quarter. A nil quarter must still be filed.

Final declaration

Final declaration (replaces Self Assessment)31 Jan after tax year

For 2026/2731 Jan 2028

Tax payment dates (unchanged)31 Jan & 31 Jul

Registering

Sign up for MTD for Income Tax with HMRC before your start date so your software records the new tax year from day one. April 2026 cohort: sign up before 6 April 2026. Register at gov.uk with your Government Gateway details and chosen software (or your agent does it for you).

Penalties

Late submissions use a points-based system: one point per late quarterly update, with a £200 penalty at 4 points. For those mandated from 6 April 2026 there's a 12-month soft landing (no points for late quarterly updates) — but you must still submit them. Late-payment and late-final-declaration penalties still apply.

Choosing software

MTD requires you to keep digital records and file through HMRC-recognised, MTD-compatible software. HMRC keeps an official, up-to-date list. Because it changes, always choose from HMRC's current list: gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax

An honest warning

Filing software is not a bookkeeper or accountant. It files whatever figures you enter — it doesn't check they're correct, complete or in the right category. The information sent to HMRC is only as good as what you put in, and you remain responsible for it. If you're unsure your records are right, have a qualified bookkeeper or accountant review them before submission.

Digital records you must keep

• Each item of business/property income (date, amount, category)
• Each item of allowable expense (date, amount, category)
• Records kept digitally in compatible software (not a paper shoebox)
• A spreadsheet can be a start, but must connect to MTD software (bridging) to file
• Keep records up to date through the quarter — filing then takes minutes, not days