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Making Tax Digital for Income Tax

[CONTENT REVIEW] Making Tax Digital for Income Tax uses digital records and compatible software for quarterly business updates and the annual tax return.

Last checked:

This is the date the official sources were checked, not an approval date.

Who needs to do this, and who is responsible?

[CONTENT REVIEW] Sole traders and landlords enter based on combined gross self-employment and property income: over £50,000 in 2024–25 means April 2026 entry; over £30,000 in 2025–26 means April 2027; over £20,000 in 2026–27 means April 2028. Check exemptions and agree each business's filing responsibility.

When is it due?

[CONTENT REVIEW] Quarterly updates are due by 7 August, 7 November, 7 February and 7 May. These deadlines apply to both standard and calendar update periods.

How ComplyClock calculates deadlines

What does it cost?

[CONTENT REVIEW] Software may be free or paid. Check the functions and price you need, plus any accountant charges and tax payable.

What you need

  • [CONTENT REVIEW] Compatible software and digital records for each relevant business.
  • [CONTENT REVIEW] HMRC enrolment and authority for anyone filing on your behalf.

How to do it

  1. [CONTENT REVIEW] Confirm your start date and choose compatible software.
  2. [CONTENT REVIEW] Maintain records and send a cumulative year-to-date update for each business every quarter.
  3. [CONTENT REVIEW] Send all required updates before completing the annual return; updates are summaries, not tax returns.

What happens if it is late?

[CONTENT REVIEW] HMRC will not apply late quarterly-update penalty points for 2026–27. Annual-return penalties still apply. Check the rules for the tax year you are submitting.

Official guidance

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https://complyclock.uk/guides/mtd-income-tax