For UK sole traders and landlords
Making Tax Digital for Income Tax, made plain
HMRC's quarterly digital reporting may already apply to you, or will soon. Check your start date in about a minute, then find software that fits how you work.
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- Every fact linked to GOV.UK
- Last checked 3 November 2026
- Free, no sign-up, no cookies
What's changed recently
- Budget 2026. If you join in April 2027, you won't get penalty points for late quarterly updates in 2027 to 2028. You still have to send them, and a late tax return still gets a point. Budget 2026, paragraph 2.36 · Our explainer
- Budget 2026. Some groups won't need MTD until further notice, including people eligible for qualifying care relief (such as foster carers). Paragraph 2.37
- 5 October 2026. HMRC says around 1,077,000 more sole traders and landlords join from 6 April 2027. HMRC press release
- From September 2026. HMRC began signing up people who should be using MTD for 2026 to 2027 and hadn't signed themselves up. GOV.UK
Do I need MTD for Income Tax, and when?
Answer four quick questions. Everything runs in your browser; nothing is sent anywhere.
Based on HMRC's published rules: Find out if and when you need to use MTD for Income Tax (updated 26 March 2026) and Work out your qualifying income (updated 11 September 2026). For a definite answer use HMRC's own tool on the first page.
Three steps to get sorted
Check your date
Use the checker above, or read what counts as qualifying income.
Pick software
It has to be in HMRC's finder. Our chooser puts the free options first.
Learn the four dates
Updates are due 7 August, 7 November, 7 February and 7 May. How they work.
Plain-English guides
- Self Assessment deadline 31 January 2027: what's due, and late penaltiesWhat's due, what late costs, and why this return sets your MTD date.
- Earning over £30,000? MTD starts for you in April 2027Is it you, what changes, and what to do first.
- Joining MTD in April 2027? No penalty points for late updates in year oneWhat Budget 2026 changed, and what still costs you.
- MTD for Income Tax: every key date, 2026 to 2028Thresholds, start dates and the four quarterly deadlines.
- What counts as qualifying income (with examples)Turnover, not profit, and what's left out.
- Quarterly updates: what you send, when, and the penaltiesPlus a simple routine that works.
Why this site exists
HMRC's guidance on MTD is thorough, but it's spread over a lot of pages and it keeps changing. This site puts the bits most sole traders and landlords need in one place, with a link to the GOV.UK page behind every fact.
It's run by one person, Paul, an independent UK sole trader. I'm not an accountant and this isn't tax advice. More about me · How I check facts
Quick answers
When do I need to start using MTD for Income Tax?
It depends on your qualifying income two tax years earlier. Over £50,000 in 2024 to 2025 means from 6 April 2026. Over £30,000 in 2025 to 2026 means from 6 April 2027. Over £20,000 in 2026 to 2027 means from 6 April 2028. GOV.UK
Is a quarterly update a tax return?
No. HMRC describes quarterly updates as summaries of your income and expenses, not tax returns. You still finish the year with a tax return, sent through your software. GOV.UK
Will HMRC tell me if I need to join?
HMRC reviews your Self Assessment return and writes to you if you're over the threshold. If no letter comes, it's still your responsibility to check. From September 2026 HMRC also started signing up people who should be using MTD for 2026 to 2027 and hadn't. GOV.UK
Can I keep using spreadsheets?
Yes, with "bridging" software that connects your spreadsheet to HMRC. GOV.UK
Do partnerships need MTD for Income Tax?
Not yet. HMRC says it will set out a timeline later. GOV.UK