Glossary · 2026/27
What is Making Tax Digital for Income Tax?
Making Tax Digital for Income Tax is HMRC's requirement that sole traders and landlords keep digital records and send quarterly updates through compatible software, followed by a final declaration. It applies from 6 April 2026 to those with qualifying income over £50,000, from April 2027 over £30,000, and from April 2028 over £20,000.
Also called: MTD ITSA, MTD for Income Tax
Quarterly updates are due on the 7th of the month after each quarter ends (7 August, 7 November, 7 February, 7 May). For the 2026/27 tax year the final declaration is due by 31 January 2028. The tax itself and its payment dates do not change.
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