Digital Tax Service · Guidance

Was the MTD deadline delayed? No — here's what happened

Last updated: Maintained by the Digital Tax Service editorial team
Making Tax Digital deadlines and quarterly update due dates, in navy and gold

The short answer: no, it went ahead on schedule

MTD for Income Tax has a history of postponements, so it was a fair question to ask. But it launched on 6 April 2026 for sole traders and landlords with qualifying income over £50,000, and the first quarterly update deadline of 7 August 2026 has now passed. For anyone due to join at the next thresholds, the sensible planning assumption is the same: it will go ahead on the published date.

Is there any way to get more time?

There’s no general extension to the deadline. You fall outside MTD only if your qualifying income is below the threshold, or if HMRC grants you an exemption (for example on digital-exclusion grounds) — which you must apply for and which is not automatic.

MTD exemptions explained

Why people keep asking — the history of delays

The scepticism is understandable, because MTD for Income Tax really was pushed back several times. It was first floated to begin around 2018, then rescheduled to 2023, then to April 2024, before the government confirmed the current April 2026 start with the phased income thresholds. Each delay was about giving people and software more time — not scrapping the policy. That track record is exactly why another slip feels possible, but the direction of travel has never changed.

What the phased timeline looks like now

  • April 2026 — income over £50,000 (in effect since 6 April 2026)
  • April 2027 — income over £30,000
  • April 2028 — income over £20,000

Policy can change, so always check the latest GOV.UK guidance — but plan around these dates.

Why the April 2026 launch held, and what that means for 2027 and 2028

A few things made the April 2026 date firmer than earlier plans: HMRC ran a live testing programme, software was certified and available in time, penalty rules and a first-year easing were published in advance, and letters went out to affected taxpayers — and the launch went ahead exactly as scheduled. That track record is the best evidence available that the £30,000 threshold in April 2027 and the £20,000 threshold in April 2028 will follow the same published timetable. The sensible planning assumption is that each stage goes ahead on time — and preparing early costs you nothing if it does.

Approaching the April 2027 or 2028 threshold? Get set up in good time

If your qualifying income is heading towards £30,000 or £20,000, don’t wait for a letter from HMRC. We can register you for MTD and file your quarterly updates so you’re ready before your start date. Call 0114 327 1480 or email shjenquiry@msc-g.com.

See how to file your MTD

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