Making Tax Digital dates
Which April it reaches you depends on your income. Then four quarterly updates a year and the return by 31 January.
- £50k in 2026, £30k in 2027, £20k in 2028
- 3 Aprils
- updates by 7 Aug, Nov, Feb, May
- 4 a year
- return and payment
- 31 Jan
- rent plus self-employment, before expenses
- Turnover
How it works
Over £50,000 in 2024 to 2025 means MTD from April 2026; over £30,000 from 2027; over £20,000 from 2028.
Each update covers the year to date, so a late one is caught up by the next.
The return and the tax are due by 31 January after the tax year ends, MTD or not.
Your dates, on a line
Example: MTD starts Tuesday 6 April 2027, income £30,000 to £50,000.
- MTD starts
- MTD update for the quarter to 5 Jul 2027
- MTD update for the quarter to 5 Oct 2027
- Tax return and payment for 2026 to 2027
Do
- Count gross rent: the threshold is turnover, not profit.
- Pick MTD software before your first April; HMRC writes to you the year before.
- Elect calendar quarters if your books run that way; the deadlines stay the same.
Do not
- Wait for a letter to work out your April: it follows from last year's return.
- Miss a quarter thinking it is small: penalties are points-based and add up.