Who Joins MTD in April 2027
The second phase brings in sole traders and landlords with qualifying income between £30,000 and £50,000. From 6 April 2027 they must keep digital records and submit quarterly updates.
2027 Quarterly Deadlines for New Entrants
- Q1 (6 Apr 2027 – 5 Jul 2027): due 7 August 2027
- Q2 (6 Jul 2027 – 5 Oct 2027): due 7 November 2027
- Q3 (6 Oct 2027 – 5 Jan 2028): due 7 February 2028
- Q4 (6 Jan 2028 – 5 Apr 2028): due 7 May 2028
Continued Obligations for 2026 Cohort
Anyone already in MTD from April 2026 continues their quarterly update cycle in 2027 without interruption, plus their final declaration for 2026/27 by 31 January 2028.
Preparing to Join MTD in 2027
If you expect to be in scope from April 2027, begin choosing software, organising your records and registering for MTD several months ahead of the start date.
How to Register Before April 2027
Registration is completed through your HMRC online account once your MTD-compatible software is set up and authorised.