MTD Deadlines & Thresholds
When Making Tax Digital for Income Tax applies to you, and the quarterly dates that matter.
Phased thresholds
Gross income £50,000+
Self-employed and landlords combined gross income
Gross income £30,000+
Self-employed and landlords combined gross income
Gross income £20,000+
Self-employed and landlords combined gross income (planned)
Threshold is based on gross self-employment + property income combined, not profit.
Quarterly update dates
| Quarter | Covers | Submission deadline |
|---|---|---|
| Q1 | 6 Apr – 5 Jul | |
| Q2 | 6 Jul – 5 Oct | |
| Q3 | 6 Oct – 5 Jan | |
| Q4 | 6 Jan – 5 Apr |
Annual obligations
Final declaration
Replaces SA tax return — confirm income, claim reliefs, pay tax owed
First payment on account
Half of previous year's tax bill
Second payment on account
Other half of previous year's tax bill
Software requirement
You must use HMRC-recognised MTD-compatible software — spreadsheets are only allowed via bridging software. Free options exist for the smallest taxpayers; check HMRC's compatible software list before April 2026.
Source: HMRC MTD guidance.