MTD for Income Tax checker
Do you have to join, from when, and what to send HMRC each quarter
Open MTD for Income Tax checkerUK tax-year tools
Free tools and plain answers for your UK tax year: for sole traders, landlords and working families. Every rule cited to GOV.UK.
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Each tool answers one question about your UK tax year. Tap a tile to open it.
Do you have to join, from when, and what to send HMRC each quarter
Open MTD for Income Tax checkerWhat sole traders and landlords must do, and when, from 2026 to 2028. Sourced to GOV.UK.
The UK tax year runs from 6 April to 5 April. That first day gives this site its name. If you are a sole trader or a landlord, the dates below are the ones that matter from 2026 to 2028. Each rule links to its source on GOV.UK or legislation.gov.uk. Checked on 25 September 2026.
These dates apply whether or not you use Making Tax Digital:
Sources: Self Assessment deadlines, payments on account, register for Self Assessment.
Sole traders and landlords now keep digital records and send HMRC a short update every quarter. It depends on their qualifying income: gross self-employment income plus gross property income, before expenses. HMRC takes it from the tax return for a set year. The income must be more than the threshold:
| Qualifying income in | More than | You start on |
|---|---|---|
| 2024 to 2025 | £50,000 | 6 April 2026 |
| 2025 to 2026 | £30,000 | 6 April 2027 |
| 2026 to 2027 | £20,000 | 6 April 2028 |
Once you are in, quarterly updates are due by 7 August, 7 November, 7 February and 7 May. You then file your tax return through the same software by 31 January. For the 2026 to 2027 tax year, HMRC says it will not give penalty points for late quarterly updates. That is guidance, not law, and a late tax return still gets points.
Check your own start date with the MTD for Income Tax checker. It also covers exemptions, deferrals and what counts as qualifying income.
Sources: who needs to use it and when, quarterly updates, penalties, The Income Tax (Digital Obligations) Regulations 2026.
Sixth April is an independent guide. It is not HMRC and is not affiliated with HMRC or GOV.UK. It gives general information, not tax advice. The tools run in your browser and store nothing you type. If your situation is unusual, check with HMRC or a tax adviser.