Making Tax Digital for Income Tax: Key Dates and Deadlines for 2026–2028
Making Tax Digital for Income Tax: Key Dates and Deadlines for 2026–2028
A practical guide for sole traders and landlords on MTD thresholds, quarterly updates, tax return deadlines and penalties.
Making Tax Digital (MTD) for Income Tax is changing how many sole traders and landlords keep records and report income and expenses to HMRC. Instead of completing all the administration at year end, people within scope of MTD must maintain digital records, use compatible software and send quarterly summaries during the tax year.
Who needs to use Making Tax Digital for Income Tax?
MTD for Income Tax applies to individuals registered for Self-Assessment who receive income from self-employment, property, or both, and whose total qualifying income is above the relevant threshold. Qualifying income is gross income before expenses, and the rollout is phased:
- From 6 April 2026: qualifying income over £50,000
- From 6 April 2027: qualifying income over £30,000
- From 6 April 2028: qualifying income over £20,000
If you are within scope, you will need compatible accounting software to keep digital records, submit an update for each relevant income source every quarter, and submit your annual tax return through MTD software. The final tax return and payments deadlines remain the same.
| Making Tax Digital for Income Tax deadlines: 2026–2028 | ||
| Date | What is due | Who it affects |
| 6 April 2026 | Start keeping digital records under MTD for Income Tax | Qualifying income over £50,000 |
| 7 August 2026 | First quarterly update deadline | 2026–27 £50,000+ cohort |
| From September 2026 | HMRC starts signing up eligible taxpayers who have not already signed up | 2026–27 £50,000+ cohort, based on HMRC records |
| 7 November 2026 | Second quarterly update deadline | 2026–27 £50,000+ cohort |
| 31 January 2027 | 2025–26 Self-Assessment tax return due under the usual process | Existing Self-Assessment taxpayers |
| 7 February 2027 | Third quarterly update deadline | 2026–27 £50,000+ cohort |
| 6 April 2027 | MTD for Income Tax starts for the next threshold | Qualifying income over £30,000 |
| 7 May 2027 | Fourth quarterly update deadline | 2026–27 £50,000+ cohort |
| 7 August 2027 | First quarterly update deadline for 2027–28 | Those required to use MTD for 2027–28 |
| 7 November 2027 | Second quarterly update deadline for 2027–28 | Those required to use MTD for 2027–28 |
| 31 January 2028 | 2026–27 tax return due through MTD-compatible software | 2026–27 £50,000+ cohort |
| 7 February 2028 | Third quarterly update deadline for 2027–28 | Those required to use MTD for 2027–28 |
| 6 April 2028 | MTD for Income Tax starts for the next threshold | Qualifying income over £20,000 |
| 7 May 2028 | Fourth quarterly update deadline for 2027–28 | Those required to use MTD for 2027–28 |
| 7 August 2028 | First quarterly update deadline for 2028–29 | Those required to use MTD for 2028–29 |
What do quarterly updates include?
Each quarterly update is a summary of income and expenses drawn from your digital records. If you have more than one source—such as self-employment and property income—you will need to send a separate update for each source. These updates are not full tax returns, but they must be submitted before you can complete the year-end return.
MTD penalties:
For the 2026–27 tax year, HMRC says there are no penalties for late quarterly updates, although all updates still need to be sent before the tax return can be submitted. For later tax years, the points-based late-submission regime applies: a missed deadline can generate a point, and reaching four points results in a £200 penalty, followed by a further £200 for each additional missed submission while the threshold is met.
How to prepare for Making Tax Digital
- Confirm your start date. Use the threshold that applies to the relevant earlier tax return. You will receive a letter from HMRC if you need to complete returns.
- Choose compatible software. Speak with us here at Kennedys Accounting and we can assist you.
- Separate income sources. Keep clear digital records for each business and property source, using Kennedys Accounting useful data forms.
- Plan ahead. Put quarterly and annual deadlines in your calendar.
Need help getting MTD-ready?
Take the stress out of Making Tax Digital
Kennedys Accounting can help you check when the rules apply, choose a workable software setup, organise digital records and stay on top of every quarterly and year-end deadline. Contact Kennedys Accounting E – info@kennedysaccounting.uk or call Kennedys Accounting today on 01233 539501 to discuss a practical MTD plan for your business or property income.
Information correct on 30 September 2026 and intended as general guidance only. Tax rules and individual circumstances can change, so please seek tailored advice before acting.