The MTD deadline is 7 August 2026: what you must do

Under Making Tax Digital for Income Tax, you send HMRC four quarterly updates a year using compatible software. The very first one covers 6 April to 5 July 2026 and must be submitted by 7 August 2026. It is a digital summary of your business income and expenses for the quarter — not a tax bill.

The first wave is sole traders and landlords with qualifying income over £50,000. Qualifying income is your gross self-employment turnover plus gross rental income, before expenses. If that is you, the 7 August update is your first MTD obligation. (VAT-registered businesses already file under MTD for VAT on their normal VAT dates — that is a separate system.)

• Your own HMRC personal tax account and Self Assessment registration (you set these up)
• Registration for MTD for Income Tax
• HMRC-recognised compatible software (or a spreadsheet plus bridging software)
• Your income and expense records for 6 April – 5 July 2026, kept digitally

See the 3 steps to file your MTD →

HMRC operates a points-based late submission penalty system, with a £200 charge once you reach the points threshold. HMRC has signalled a more lenient approach to late quarterly updates in the first year of mandation, but the safest course is to file on time and get into good habits from the first quarter — your year-end final declaration and tax payment deadlines still apply in full.

If the deadline is looming and you are not set up, we can help fast. We can register you for MTD (£95 + VAT) and prepare and file your quarterly update (£75 + VAT). Call 0114 327 1480 or email shjenquiry@msc-g.com.

Ask us to register or file your MTD →