Your result · More than £30,000, up to £50,000
Making Tax Digital starts for you on 6 April 2027
That’s if your qualifying income — your self-employment turnover and rent, added together, before expenses — was more than £30,000 on your 2025-26 tax return.
Based on your figures
Your first year’s deadlines
| What | Due by |
|---|---|
| First quarterly update | 7 August 2027 |
| Second quarterly update | 7 November 2027 |
| Third quarterly update | 7 February 2028 |
| Fourth quarterly update | 7 May 2028 |
| Tax return for that year | 31 January 2029 |
At the Budget on 28 October 2026 the government said it will not give late submission penalty points for 2027-28 quarterly updates to people who must join MTD for Income Tax in April 2027; they still have to send the updates before they can submit their tax return.
What to sort before 6 April 2027
Based on your answers to the two quick questions.
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Move your records into software
Each digital record must show the amount, the date received or incurred, and a category. GOV.UK's software finder lists only products that have been through HMRC's recognition process, and HMRC does not recommend any product.
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Link your spreadsheets to software that sends your updates
Where more than one product is used, record-keeping software and submitting software must be digitally linked, and once a record has been sent in an update it must not be moved by retyping, cut-and-paste or copy-and-paste. GOV.UK's software finder lists only products that have been through HMRC's recognition process, and HMRC does not recommend any product.
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Check your software is on GOV.UK’s list
GOV.UK's software finder lists only products that have been through HMRC's recognition process, and HMRC does not recommend any product.
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Ask whoever does your books how they’ll send your updates
If they already act for your Self Assessment: Existing Self Assessment client authorisations are recognised for MTD and can be pulled into the agent services account by adding the SA agent code; adding them does not sign clients up. If they’re new to you: A new agent gets client authorisation by selecting 'Ask a client to authorise you' in the agent services account and sending the client the request link, which the client must accept within 21 days.
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Be ready to sign up
To sign up for MTD for Income Tax a person must be registered for Self Assessment and have submitted a tax return in the last 2 years.
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How a CIS refund works before and after you join
Before you join Making Tax Digital, over-deducted CIS is claimed back through your Self Assessment tax return. Once you are in Making Tax Digital, HMRC adds your CIS deductions to your tax return, and any refund is requested separately through HMRC online services. Either way, the sooner after 5 April the return is filed, the sooner HMRC can repay you.
Check the earlier years too
- If your 2024-25 tax return showed qualifying income over £50,000, Making Tax Digital has applied to you since 6 April 2026 instead.
Righto Tax for Trades
We keep your books from your bank statements and file every update — you confirm the figures first.
Get these dates by email
We’ll email you your dates now, and a reminder before each deadline.
Questions people ask
What is qualifying income?
Qualifying income is the total of self-employment and property income before expenses (turnover), not profit. Employment (PAYE) income, dividends, State and private pensions, and an individual partner's share of partnership profit do not count towards qualifying income.
When are my quarterly updates due?
Each quarterly update is due by 7 August, 7 November, 7 February and 7 May. Standard quarterly update periods run cumulatively from 6 April to 5 July, 5 October, 5 January and 5 April.
What happens if I miss a deadline?
Each missed quarterly update or tax return deadline earns one penalty point; at 4 points a £200 penalty is charged, plus £200 for each later missed deadline. At the Budget on 28 October 2026 the government said it will not give late submission penalty points for 2027-28 quarterly updates to people who must join MTD for Income Tax in April 2027; they still have to send the updates before they can submit their tax return.
Do I pay my tax on different dates?
MTD for Income Tax does not change how tax is paid or the payment due dates.
Can I be exempt?
Automatic exemptions include qualifying income of £20,000 or less, no National Insurance number before the start of the tax year, trustees (SA900), personal representatives, non-resident companies (SA700), and people acting through a power of attorney or deputy. At the Budget on 28 October 2026 the government said these groups will be exempt from MTD for Income Tax until further notice: people eligible for qualifying care relief, non-UK resident foreign entertainers and sportspeople, and expected non-resident customers. Secondary legislation will be introduced before April 2027.
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
What happens next
- Choose software, or a service, that can keep digital records and send quarterly updates to HMRC.
- Join the waitlist for Trades Tax — it starts once our HMRC registrations complete. No payment is taken.
- Get your dates by email above, and we’ll remind you before each deadline.
Sources
- Work out your qualifying income for Making Tax Digital for Income Tax — checked 17 October 2026
- Find out if and when you need to use Making Tax Digital for Income Tax — checked 15 October 2026
- Use Making Tax Digital for Income Tax: Send quarterly updates — checked 15 October 2026
- Use Making Tax Digital for Income Tax: Submit your tax return — checked 15 October 2026
- Penalties for Making Tax Digital for Income Tax — checked 15 October 2026
- Budget 2026: Overview of tax legislation and rates (OOTLAR), 2.36 — checked 29 October 2026
- Find out if you can get an exemption from Making Tax Digital for Income Tax — checked 15 October 2026
- Budget 2026: Overview of tax legislation and rates (OOTLAR), 2.37 — checked 29 October 2026
- Use Making Tax Digital for Income Tax: Create digital records — checked 15 October 2026
- Choose the right software for Making Tax Digital for Income Tax — checked 15 October 2026
- Add your client authorisations for Making Tax Digital for Income Tax — checked 15 October 2026
- How to use the digital handshake to get authorised as a tax agent — checked 15 October 2026
- Sign up your business for Making Tax Digital for Income Tax — checked 15 October 2026