What changed in April 2026
Making Tax Digital (MTD) for Income Tax is now live for many sole traders and landlords. If your qualifying income — gross self-employment and property income before expenses — was over £50,000 in 2024–25, you must keep digital records and send quarterly updates using HMRC-recognised software from 6 April 2026.
Who joins later
- 6 April 2027: qualifying income over £30,000 (based on 2025–26).
- 6 April 2028: qualifying income over £20,000 (based on 2026–27).
If you are under the current threshold, you stay on Self Assessment for now. Check again when you file — crossing the line next year means you join the following April.
Quarterly updates, not a mystery
For tax-year quarters, the first update covering 6 April to 5 July is due by 7 August. Later updates follow in November, February and May. You then submit a final declaration, which replaces the old-style Self Assessment return for those years.
You still file a traditional 2025–26 Self Assessment by 31 January 2027. That year is not “inside” MTD.
What we do for clients
We set up compatible software, map your income so HMRC’s categories make sense, and put the four dates in a calendar. See VAT & Making Tax Digital if you already deal with MTD for VAT — the discipline is similar, the boxes are not.
This article is general information for UK readers, not personal tax advice. Rules change. Check GOV.UK or speak to us before you file.