Does the MTD deadline apply to me?

• You’re a sole trader and/or a landlord, and
• Your qualifying income (gross self-employment turnover plus gross rental income, before expenses) was over £50,000

If both are true, you’re in the first MTD for Income Tax wave from April 2026, and the first quarterly update is due 7 August 2026.

What counts as qualifying income →

• Your qualifying income is under £50,000 — you may join in 2027 (£30,000) or 2028 (£20,000)
• You trade through a limited company — MTD for Income Tax doesn’t apply to companies
• Your only income is employment or pensions — that doesn’t count as qualifying income

Set up your HMRC personal tax account and Self Assessment (only you can do this), register for MTD, choose compatible software, and file your first quarterly update by 7 August. We can register and file for you if you’d rather not do it yourself.

See the 3 steps to file your MTD →

Free MTD eligibility check →