Making Tax Digital for Income Tax: quarterly update deadlines

Sole traders and landlords with qualifying income over £50,000 in 2024 to 2025 had to start Making Tax Digital on 6 April 2026. Quarterly updates are due by 7 August, 7 November, 7 February and 7 May. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028.

Deadline
Every year: 7 August, 7 November, 7 February, 7 May
Last checked
Checked against the official source: 20 October 2026

What if you miss the deadline? HMRC will not give penalty points for late quarterly updates in the 2026 to 2027 tax year. From 6 April 2027, each late update gets a penalty point, and 4 points mean a £200 penalty.

Making Tax Digital for Income Tax means keeping digital records and sending quarterly updates to HMRC with compatible software. It applies to your total income from self-employment and property before expenses (qualifying income). Over £50,000 in 2024 to 2025: from 6 April 2026. Over £30,000 in 2025 to 2026: from 6 April 2027. Over £20,000 in 2026 to 2027: from 6 April 2028.

How to do it

  1. Add up your self-employment and property income before expenses from your last tax return. Wages, pensions, dividends and partnership profits do not count.
  2. Choose software that works with Making Tax Digital for Income Tax.
  3. Sign up on GOV.UK. HMRC may write to you, but it is your responsibility to sign up if you qualify.
  4. Keep digital records of income and expenses and send an update every quarter.
  5. Submit your tax return by 31 January after the end of the tax year, as before.

Common questions

When are Making Tax Digital quarterly updates due?

By 7 August, 7 November, 7 February and 7 May. The same dates apply to standard periods (from 6 April) and calendar periods (from 1 April).

Does Making Tax Digital change when I pay tax?

No. GOV.UK says it does not change the way you pay tax or the payment dates.

Is my income under the threshold?

Use gross income from self-employment and property, before expenses. If it is under the threshold, you can still sign up voluntarily.

Official source: gov.uk

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This information is not legal or tax advice.